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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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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...
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24-1-27
Section 24-1-27 Powers and duties of authority. (a) An authority shall constitute a public
body and a body corporate and politic exercising public powers, and having all the powers
necessary or convenient to carry out and effectuate the purposes and provisions of this article,
including the following powers in addition to others granted in this article: (1) To investigate
into living, dwelling and housing conditions and into the means and methods of improving such
conditions. (2) To determine where unsafe or unsanitary dwelling, public school or housing
conditions exist. (3) To study and make recommendations concerning the plan of any city located
within its boundaries in relation to the problem of clearing, replanning, and reconstruction
of areas in which unsafe or unsanitary dwelling, public school, or housing conditions exist,
and the provision of dwelling accommodations for persons of low income, and to cooperate with
any city or regional planning agency. (4) To prepare, carry out,...
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27-15-28.1
Section 27-15-28.1 Standard nonforfeiture law for individual deferred annuities - Annuity contracts
issued by election under this section until June 30, 2006. (a) This section shall be known
as the standard nonforfeiture law for individual deferred annuities. (b) This section shall
not apply to any reinsurance group annuity purchased under a retirement plan or plan of deferred
compensation established or maintained by an employer (including a partnership or sole proprietorship)
or by an employee organization, or by both, other than a plan providing individual retirement
accounts or individual retirement annuities under Section 408 of the Internal Revenue Code,
as now or hereafter amended, premium deposit fund, variable annuity, investment annuity, immediate
annuity, any deferred annuity contract after annuity payments have commenced or reversionary
annuity, nor to any contract which shall be delivered outside this state through an agent
or other representative of the company issuing...
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37-3-25
Section 37-3-25 Penalties for violations. (a) Any person knowingly and willfully violating
any provision of this chapter or any rule, regulation, requirement or order thereunder or
any term or condition of any certificate, permit or license for which a penalty is not otherwise
herein provided shall, upon conviction thereof, be fined not more than $100.00 for the first
offense and not more than $500.00 for any subsequent offense. Each day of such violation shall
constitute a separate offense. (b) If any motor carrier or broker operates in violation of
any provision of this chapter (except as to the reasonableness of rates, fares or charges
and discriminatory character thereof), or any rule, regulation or requirement, or order thereunder,
or of any term or condition of any certificate or permit, the commission or its duly authorized
agency may apply to the circuit court of the State of Alabama for any county where such motor
carrier or broker operates for the enforcement of such...
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40-26B-26
Section 40-26B-26 Reduction of revenues; reimbursement computations; quality incentive program.
THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) No revenues resulting from the privilege assessment
established by this article and applied to increases in covered services or reimbursement
levels or other enhancements of the Medicaid program shall be subject to reduction or elimination
while the privilege assessment is in effect. (b) Every nursing facility participating in the
Medicaid program in the State of Alabama shall be reimbursed according to the reimbursement
methodology contained in Chapter 560-X-22 of the Alabama Medicaid Agency Administrative Code
(Supp. 12/31/95) on January 31, 1998, which methodology is incorporated by reference herein,
except that the following shall apply: (1) The ceiling for the operating cost center described
in Title 560-X-22-.06 (2)(a) of the Alabama Medicaid...
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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...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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