45-26-141.02
Section 45-26-141.02 Definitions. As used in this part, the following words and phrases shall have the following meanings: (1) ASSOCIATION. The Elmore County Firefighters Association. (2) AUTHORIZING AMENDMENT. Amendment No. 567 of the Constitution of Alabama of 1901, as amended, proposed by Act No. 94-483 enacted at the 1994 Regular Session of the Legislature and ratified in the November 1994 General Election. (3) CODE. The Code of Alabama 1975, as amended. (4) COMMERCIAL BUILDING. Any building that contains one or more separate business enterprises that purchase and display a business license applicable to the business enterprise. In the case of a commercial building with more than one business located in a building, a separate fee shall be assessed on the building for each business located in the building, but in no case shall a fee be assessed more than one time on the same space. (5) COMMISSION. The Elmore County Commission or other governing body of the county. (6) COUNTY. Elmore...
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24-1-61
Section 24-1-61 Definitions. The following terms, wherever used or referred to in this article shall have the following respective meaning, unless a different meaning clearly appears from the context: (1) AUTHORITY or HOUSING AUTHORITY. A public body organized as a body corporate and politic in accordance with the provisions of this article for the purposes, with the powers and subject to the restrictions set forth in this article. (2) COUNTY. All of the county except that portion which lies within the territorial boundaries of any city or incorporated town. (3) COUNTY COMMISSION. The governing body of any county. (4) HOUSING COMMISSIONER. One of the members of an authority appointed in accordance with the provisions of this article. (5) GOVERNMENT. Such term shall include the state and federal governments and any subdivision, agency, or instrumentality, corporate or otherwise, of either of them. (6) STATE. The State of Alabama. (7) FEDERAL GOVERNMENT. Such term shall include the...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing from any charge in respect of the use of docks or docking facilities furnished for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge made by a landlord to tenant in respect to the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds accruing from the leasing or renting of tangible personal property to a lessee who acquires possession of the property for the purpose of leasing or renting to another the...
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45-49A-64.01
Section 45-49A-64.01 Definitions. The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein. (1) APPLICANT. A natural person who files a written application with the governing body of any municipality to which this part applies all in accordance with Section 45-49A-64.03. (2) AUTHORITY. A public corporation organized pursuant to this part. (3) AUTHORIZING MUNICIPALITY. Any municipality the governing body of which shall have adopted an authorizing resolution. (4) AUTHORIZING RESOLUTION. A resolution, adopted by the governing body of any municipality to which this part applies all in accordance with Section 45-49A-64.03, that authorizes the incorporation of an authority. (5) BOARD. The board of directors of an authority. (6) BONDS. Includes bonds, notes, and certificates representing an obligation to pay money. (7) CHIEF...
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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross proceeds accruing from any charge in respect of the use of docks or docking facilities furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental of tangible personal property to a lessee who acquires possession of the property for the purpose of leasing or renting to another the same property under a leasing or rental transaction subject to a tax hereunder;...
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11-94-1
Section 11-94-1 Definitions. Whenever used in this chapter, unless the context plainly indicates otherwise, the present term shall include the future term, the singular shall include the plural, the plural shall include the singular, the masculine shall include the feminine, and the following words and phrases shall have the following meanings respectively ascribed to them by this section: (1) AUTHORITY. A nonprofit public corporation organized pursuant to the provisions of this chapter. (2) AUTHORIZING SUBDIVISION. Any county or municipality to which application has been made for authority to incorporate an authority under this chapter. (3) BOARD. The board of directors of an authority. (4) DIRECTOR. A member of the board of directors of an authority. (5) COUNTY. Any county in this state that abuts on a navigable river or through which a navigable river runs. (6) GOVERNING BODY. With respect to a county, the county commission and, with respect to a municipality, the council,...
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24-1-22
Section 24-1-22 Definitions. The following terms, wherever used or referred to in this article, shall have the following respective meanings, unless a different meaning clearly appears from the context: (1) AUTHORITY or HOUSING AUTHORITY. A public body organized as a body corporate and politic in accordance with the provisions of this article for the purposes, with the powers and subject to the restrictions set forth. (2) CITY. Any city or incorporated town in the State of Alabama. (3) COUNCIL. The legislative body, council, board of commissioners or other body charged with governing the city. (4) CITY CLERK and MAYOR. The clerk, and the mayor or president of the board of commissioners, respectively, of the city or the officers thereof charged with the duties customarily imposed on the clerk and mayor respectively. (5) COMMISSIONER. One of the members of an authority appointed in accordance with the provisions of this article. (6) GOVERNMENT. Such term shall include the state and...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth, for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in this subsection, of the premiums received by the insurer for business done in this state, whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than $5,000 and up to and including $25,000, excluding group life insurance policies, shall be taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...
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45-46-90.01
Section 45-46-90.01 Definitions. (a) Wherever used in this article, unless a different meaning clearly appears in the context, the following terms and others evidently intended as the equivalent thereof, shall be given the following respective interpretations: (1) APPLICANT. A natural person who files a written application with the governing body of Marengo County, or with the governing body of any municipality in such county in accordance with Section 45-46-90.02. (2) AUTHORITY. A public corporation organized pursuant to this article. (3) AUTHORIZING COUNTY. Marengo County, Alabama, provided the governing body thereof shall have adopted an authorizing resolution. (4) AUTHORIZING MUNICIPALITY. Any municipality in the county, the governing body of which shall have adopted an authorizing resolution. (5) AUTHORIZING RESOLUTION. The resolution that authorizes the incorporation of an authority, adopted by the governing body of the county or the governing body of any municipality in the...
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11-81-241
Section 11-81-241 Definitions. For the purposes of this article, the following words shall have the following meanings: (1) COSTS OF A QUALIFIED PROJECT. All costs including, but not limited to, the following: a. All costs of acquisition, by purchase or otherwise, construction, assembly, installation, modification, renovation, or rehabilitation incurred in connection with any qualified project or any part of any qualified project. b. All costs of real property, fixtures, or personal property used in or in connection with or necessary for any qualified project or for any facilities related thereto, including, but not limited to, the following: 1. The cost of all land, estates for years, easements, rights, improvements, water rights, connections for utility services, fees, franchises, permits, approvals, licenses, and certificates. 2. The cost of securing any franchises, permits, approvals, licenses, or certificates. 3. The cost of preparation of any application therefor and the cost of...
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