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22-6-194
Section 22-6-194 Privilege assessment - Authorized on business activities of certain
PACE program providers. To provide further for the availability of indigent health care in
a Class 2 municipality, there is levied and shall be collected as provided in this article
a privilege assessment on the business activities of each provider of a PACE program with
its principal place of business in a Class 2 municipality. The privilege assessment imposed
by this article shall be in addition to all other taxes of any kind imposed by law and shall
be at a rate of five percent of the net patient revenues of the organization. (Act 2014-126,
p. 236, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-194.htm - 955 bytes - Match Info - Similar pages
40-26B-21
Section 40-26B-21 Privilege assessment on nursing facilities. To provide further for
the availability of indigent health care, the operation of the Medicaid program, and the maintenance
and expansion of medical services: (a) There is levied and shall be collected a privilege
assessment on the business activities of every nursing facility in the State of Alabama. The
privilege assessment imposed is in addition to all other taxes and assessments, and shall
be at the annual rate of one thousand eight hundred ninety-nine dollars and ninety-six cents
($1,899.96) for each bed in the nursing facility. Beginning September 1, 2020, the privilege
assessment shall be increased from one thousand eight hundred ninety-nine dollars and ninety-six
cents ($1,899.96) for each bed in the nursing facility, by an addition to the privilege assessment
equal to three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The
addition to the privilege assessment shall be paid in equal monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-21.htm - 9K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating
a refinery or terminal in Alabama shall prepare and provide to the driver of every highway
vehicle receiving motor fuel at the facility a shipping document setting out on its face the
destination state as represented to the terminal operator by the shipper or the shipper's
agent. Failure to comply with this subsection may result in a department imposed penalty of
not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to
be multiplied by the sum of the current violation plus prior violations of this subsection.
(b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its
supply tank shall carry on board a shipping document issued by the facility where the motor
fuel was obtained. The shipping document shall set out on its face the state of destination
of the motor fuel transported in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-26B-2
Section 40-26B-2 Privilege tax upon providers of pharmaceutical services; exceptions.
To provide further for the availability of indigent health care, the operation of the Medicaid
Program and the maintenance and expansion of medical services thereunder, there is hereby
levied and shall be collected as provided in this article a privilege tax on the business
activities of every provider of pharmaceutical services to the citizens of Alabama, except
for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated
by the State of Alabama or an agency thereof. The privilege tax imposed by this article is
in addition to all other taxes of any kind now imposed by law, and shall be at the rate of
10 cents for each prescription filled or refilled for a citizen of Alabama. (Acts 1991, No.
91-124, p. 148, §2; Act 2002-414, p. 1058, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-2.htm - 1K - Match Info - Similar pages
11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that all costs of the supplemental services provided in a self-help business improvement
district shall be financed through the levy by the municipality of a special assessment on
the owners of the real property located within the geographical area of the district or, in
the case of a district formed to increase tourism in the municipality, on businesses of the
designated class within the geographical area of the district, and in either case shall designate
the method set forth in the plan as the method used to determine the amount of the special
assessment in a manner which fairly and equitably distributes the burden of financing the
supplemental services among the nonexempt real property owners in the district. The ordinance
shall list and describe, by lot and block numbers and by street addresses, all real...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-47.htm - 2K - Match Info - Similar pages
22-6-191
Section 22-6-191 Legislative intent. The intent of this article is to allow the only
PACE provider in the State of Alabama to continue to provide services to nursing home eligible
patients as the PACE program provides treatment to patients for fewer federal and state taxpayer
dollars than other programs existing in the state. The Legislature declares that this article
is broad-based in nature as the assessment herein is imposed on all health care or services
in the class of providers and is uniformly imposed across all providers. The Legislature further
declares that the entire PACE industry in Alabama exists only in Class 2 municipalities. The
Legislature further recognizes that a Class 2 municipality bill is a general bill under the
Alabama Constitution. (Act 2014-126, p. 236, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-191.htm - 1K - Match Info - Similar pages
16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove
barriers to education success imposed on children of military families because of frequent
moves and deployment of their parents by: A. Facilitating the timely enrollment of children
of military families and ensuring that they are not placed at a disadvantage due to difficulty
in the transfer of education records from the previous school district(s) or variations in
entrance/age requirements. B. Facilitating the student placement process through which children
of military families are not disadvantaged by variations in attendance requirements, scheduling,
sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility
for enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-44B-1.htm - 46K - Match Info - Similar pages
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