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22-30D-6
Section 22-30D-6 Registration; fees. (a) No later than May 24, 2001, each owner or operator
of a drycleaning facility located in this state who shall notify the department that it elects
to be covered by this chapter shall also register each drycleaning facility owned or operated
in the state by such owner or operator with the department on forms provided by the department.
Each owner or operator electing to register pursuant to this subsection shall submit its registration
forms to the Department of Revenue and the department. In addition, each owner or operator
electing to be covered by this chapter shall pay to the Department of Revenue with its initial
registration and each year thereafter a yearly drycleaning registration fee equal to two percent
of the gross receipts earned by such owner or operator in the state during the prior calendar
year, not to exceed a total registration fee of twenty-five thousand dollars ($25,000) per
year, regardless of the number of drycleaning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-6.htm - 9K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
22-30B-15
Section 22-30B-15 Confidentiality of fee reports; exception; penalty; refusal of assistant
or agent of Department of Revenue to perform duties; penalty. (a) It shall be unlawful for
any person to print or publish in any manner whatever the fee report of any operator or any
part thereof or the fees due thereon or to divulge to any person, except persons required
or authorized to collect or audit or assist in collecting or auditing the reports or to use
the information contained in any such report or acquired in auditing any such report or enforcing
the provisions of this chapter for any purpose except for the audit of such report and collection
of the fee imposed by this chapter, unless the fee thereby imposed becomes delinquent; any
person violating the provisions of this section shall be deemed guilty of a misdemeanor and
shall be fined not to exceed $500.00 or sentenced to hard labor for the county for not more
than 90 days, one or both for each offense, and upon conviction thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30B-15.htm - 2K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
32-6-69
Section 32-6-69 Distinctive plates which may not be personalized; annual fee. (a) Any distinctive
license plate issued under this chapter may be personalized with the exception of the following:
(1) Firefighter, professional firefighter, or retired professional firefighter plates. (2)
Rescue squad plates. (3) Veterans plates, unless otherwise authorized by law. (4) Military
plates, unless otherwise authorized by law. (5) Special access or disability access plates.
(6) Twenty day temporary tags. (7) Alabama State Defense Force plates. (8) Amateur Radio Operator
plates issued pursuant to Sections 32-6-70 and 32-6-90. (9) Alabama apportioned plates. (b)(1)
In addition to the standard registration fee, the additional fee for each distinctive license
plate category shall be assessed, collected, and distributed pursuant to Section 32-6-68,
except for distinctive tags for public two-year and four-year colleges and universities and
private four-year colleges or universities and Athens State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-69.htm - 2K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state, or have failed or refused to take out a license for operating any
motor vehicle or trailer for which license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-5.htm - 13K - Match Info - Similar pages
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