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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation, its
property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section, nothing
in this chapter shall be construed to: (1) Exempt any person, individual, corporation, association,
or entity from otherwise applicable state, county, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92B-21.htm - 1K - Match Info - Similar pages
16-6F-10
Section 16-6F-10 Reporting of enrollment, attendance, etc.; funding. (a) Enrollment. Students
enrolled in and attending public charter schools shall be included in all enrollment and attendance
counts of students of the local school system in which the students reside. The public charter
school shall report all such data to the local school systems of residence in a timely manner.
Each local school system shall report such enrollment, attendance, and other counts of students
to the department in the manner required by the department. (b) Operational funding. (1) The
following provisions govern operational funding: a. In their initial year, and in subsequent
years to accommodate growth as articulated in their application, funding for public charter
schools shall be provided from the Education Trust Fund in the Foundation Program appropriation
for current units. Subsequent year funding for public charter schools shall be based on the
Foundation Program allocation and other public school...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-10.htm - 6K - Match Info - Similar pages
31-2-130
Section 31-2-130 Counties or municipalities may sell, etc., real estate and buildings to local
National Guard units for military purposes. The county commission in each county and the city
council, city commissioners, or other governing body of a municipality are hereby authorized
and empowered to sell, rent, lease, or give any real estate and buildings belonging to the
county or municipality to any unit of the National Guard located in their respective counties
and municipalities for the purpose of erecting or furnishing armories, offices, storerooms,
training areas, target ranges, sheds for military vehicles, hangars for airplanes, motor vehicles,
and military equipment of every character, including flying fields and similar utilities,
for the military purposes of each unit. All sales, leases, transfers, and gifts under this
section shall be in accordance with such rules and regulations as the Armory Commission may
approve. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2-130.htm - 1K - Match Info - Similar pages
40-12-82
Section 40-12-82 Concerts, musical entertainments, etc. For each concert, musical entertainment,
public lecture, or other public entertainment where charges are made for admission, or for
the use of any instrument or device or the participation in any exercises or entertainment
not given wholly for charitable, school, or religious purposes and not otherwise provided
for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments
given in theaters when the owners or managers thereof have taken out licenses as owners or
managers; and provided further, that this license tax shall not be charged for any lecture
course given as part of the course of instruction in any educational institution; provided
further, that the provisions of this section shall not apply to chautauquas, lecture lyceums,
or exhibits held under the auspices of religious or charitable associations. In all cases
where such exhibitions shall be in the nature of a continuous show or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-82.htm - 1K - Match Info - Similar pages
11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-180.htm - 3K - Match Info - Similar pages
16-13-90
Section 16-13-90 Purposes for which warrants issued. In any county in which a special county
tax shall have been voted under the constitution for such purpose or for school purposes generally,
and in any school district in which a special district tax shall have been voted under the
constitution for such purpose or for school purposes generally, the county board of education
or the city board of education, as the case may be, with the approval of the State Superintendent
of Education may issue and sell capital outlay warrants for the purposes of erecting, purchasing,
altering, enlarging, improving, repairing and equipping school buildings and school playgrounds,
and buildings for housing and repairing school buses, including sites for any such buildings
and playgrounds; and for the purpose of purchasing school buses; and for the purpose of acquiring
a school building already erected by another government body, which building is being transferred
to the use and jurisdiction of the board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-90.htm - 3K - Match Info - Similar pages
16-16B-2.1
Section 16-16B-2.1 Wireless infrastructure and mobile digital computing devices; application
for funds; implementation plan. (a)(1) Contingent on funding, during the 2016-2017 school
year, local school systems may begin installing sufficient, high-quality standards-based broadband
WiFi infrastructure and, where possible, mobile digital devices to enable access to digital
instructional materials and, to the extent practicable, textbooks in electronic format. (2)
In order to accomplish subdivision (1), the following priorities are established: a. Wireless
infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment
of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable
of providing all teachers and students with sufficient WiFi broadband access in all classrooms
and common areas of schools, where feasible as described in WIRED. b. Standards: Local school
systems shall use applicable funds to install wireless...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16B-2.1.htm - 4K - Match Info - Similar pages
16-6B-2.1
Section 16-6B-2.1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION,
EFFECTIVE APRIL 11, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Contingent on
funding, during the 2016-2017 school year, local school systems may begin installing sufficient,
high-quality standards-based broadband WiFi infrastructure and, where possible, mobile digital
devices to enable access to digital instructional materials and, to the extent practicable,
textbooks in electronic format. (2) In order to accomplish subdivision (1), the following
priorities are established: a. Wireless infrastructure: The first priority for the expenditure
of Alabama Ahead Act funds is the establishment of a high-quality, standards-based wireless
local area network (WLAN) infrastructure capable of providing all teachers and students with
sufficient WiFi broadband access in all classrooms and common areas of schools, where feasible
as described in WIRED. b. Standards: Local school systems...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6B-2.1.htm - 4K - Match Info - Similar pages
40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
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