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45-41-244.20
Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in
that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter
area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon
every person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
40-9B-8
Section 40-9B-8 Certain purchases of tangible personal property used in constructing
industrial development property exempted. Notwithstanding any other laws and subject to the
limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage,
use, or consumption by, any contractor of any tangible personal property to be incorporated
into a private use industrial development property or major addition for which a private user
is granted a valid abatement of construction related transaction taxes pursuant to this chapter
shall be exempt from all state and local sales and use taxes, except those county and municipal
sales and use taxes levied for educational purposes or for capital improvements for education.
This exemption shall not apply to any purchases of tangible personal property by a
contractor which would not also be exempt if purchased by a private user who has been granted
a valid abatement of construction related transactions taxes pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-8.htm - 1K - Match Info - Similar pages
45-39-245
other taxes of every kind now imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person on account of the business activities and in the
amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.htm - 8K - Match Info - Similar pages
45-8-241.60
user thereof of freight cars, oxygen, and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this subpart. (7) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (8) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (9) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.60.htm - 3K - Match Info - Similar pages
45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property shall be three quarters of one percent. The rate of tax applicable to any automotive
vehicle or truck trailer, semitrailer, or house trailer, or mobile home setup materials and
supplies (automotive rate) shall be one quarter of one percent. The rate of tax applicable
to any machinery or equipment which is used in planting, cultivating, and harvesting farm
products, or used in connection with the production of agricultural produce or products, livestock,
or poultry on farms, and the parts of such machines, machinery, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.02.htm - 1K - Match Info - Similar pages
45-8-241.62
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; (5) The gross proceeds accruing from any charge made by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.62.htm - 5K - Match Info - Similar pages
45-39-245.02
is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, engaged or continuing within the City of Florence, Alabama, in business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one-half of one percent of the gross
proceeds of sales of the business except where a different amount is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.02.htm - 8K - Match Info - Similar pages
41-10-36
constitution or laws of the state to issue affected bonds. (10) LOCAL ISSUER. Any issuer which
is a county, municipality, or public corporation organized by or pursuant to approval by a
county or municipality (or pursuant to approval by two or more counties or municipalities
or both) and which is authorized by or pursuant to the constitution or laws of the state to
issue affected bonds. (11) MANUFACTURING FACILITY. Any facility which is used in the manufacturing
or production of tangible personal property (including processing resulting in a change
in the condition of such property), and includes any facility devoted to an activity described
in Standard Industrial Classification (SIC) Code Major Groups 20 through 39, or to agricultural
activities, and further includes office facilities related to the foregoing so long as such
office facilities are located on the premises of the manufacturing facility to which they
are related. (12) PRIVATE ACTIVITY BOND has the same meaning as that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-36.htm - 5K - Match Info - Similar pages
40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-8-1
or, as may be provided by law, to the current use value of such property: CLASS I. All property
of utilities used in the business of such utilities, 30 percent. CLASS II. All property not
otherwise classified, 20 percent. CLASS III. All agricultural, forest, and residential property,
and historic buildings and sites, 10 percent. CLASS IV. All private passenger automobiles
and motor trucks of the type commonly known as "pickups" or "pickup trucks"
owned and operated by an individual for personal or private use and not for hire, rent,
or compensation, 15 percent. (b) As used herein, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) AGRICULTURAL AND
FOREST PROPERTY. All real property used for raising, harvesting, and selling crops or for
the feeding, breeding, management, raising, sale of, or the production of livestock, including
beef cattle, sheep, swine, horses, ponies, mules, poultry, fur-bearing animals,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-1.htm - 9K - Match Info - Similar pages
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