|
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
40-29-121
Section 40-29-121 Automated sales suppression devices or phantom-ware. (a) For purposes of
this section, the following terms have the following meanings: (1) AUTOMATED SALES SUPPRESSION
DEVICE. A software program carried on a memory stick or removable compact disc, accessed through
an Internet link, or by any other means, that falsifies the electronic records of electronic
cash registers and other point-of-sale systems, including, but not limited to, transaction
data and transaction reports. (2) ELECTRONIC CASH REGISTER. A device that keeps a register
or supporting documents through the use of an electronic device or computer system designed
to record transaction data for the purpose of computing, compiling, or processing retail sales
and other transaction data. (3) PHANTOM-WARE. Any hidden or concealed programming option embedded
in the operating system of an electronic cash register or hardwired into the electronic cash
register that can be used to create a second set of records or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-121.htm - 3K - Match Info - Similar pages
5-19-22
Section 5-19-22 License to engage in business of making consumer loans or taking assignments
of consumer credit contracts - Required; exceptions; application; investigation; standards
for issuance; hearing; licensing under Small Loan Act; fees; participation in Nationwide Mortgage
Licensing System and Registry. (a) No creditor shall engage in any one or more of the following
activities without first having obtained a license from the administrator: (1) Making consumer
loans to Alabama residents, regardless of whether the creditor has a place of business in
Alabama or an employee residing in Alabama. (2) Making consumer loans originated by an individual
required to be licensed as a mortgage loan originator under the Alabama Secure and Fair Enforcement
for Mortgage Licensing Act of 2009. (3) Taking assignments of consumer credit contracts, either
from a place of business in Alabama or through use of an employee residing in Alabama whose
employment includes taking assignments of consumer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-19-22.htm - 7K - Match Info - Similar pages
5-20-3
Section 5-20-3 Definitions. Notwithstanding any other provision of law, for the purposes of
this chapter, the following terms shall have the meanings prescribed by this section: (1)
ALABAMA BANK. A bank which is organized under the laws of this state or of the United States
and which has its principal place of business in this state. (2) BANK. Any "insured bank"
as such term is defined in Section 3(h) of the Federal Deposit Insurance Act, 12 U.S.C. §1813(h).
(3) BANK HOLDING COMPANY. Any company which is a bank holding company under the Bank Holding
Company Act of 1956, as amended, 12 U.S.C. §1841(a). (4) CREDIT CARD. Any type of arrangement
or agreement pursuant to which any domestic lender or credit card bank, whether directly or
indirectly through any domestic lender acting as its agent, gives a debtor the privilege of
using a credit card or other credit confirmation, device or instrument of any type in transactions
out of which debt arises: a. By the domestic lender or credit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-20-3.htm - 3K - Match Info - Similar pages
11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION.
The purchase of prepaid wireless telecommunications service from a seller for any purpose
other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless
telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE.
A service that meets all of the following requirements: a. Authorizes the purchase of CMRS,
either exclusively or in conjunction with other services. b. Must be paid for in advance.
c. Is sold in units or dollars whose number or dollar value declines with use and is known
on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current
CMRS emergency telephone service charge established under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-5.3.htm - 6K - Match Info - Similar pages
16-16B-1
Section 16-16B-1 Short title; electronic textbooks; wireless electronic devices; rule making
authority; implementation plan; Alabama Ahead Oversight Committee. (a) This chapter shall
be known and may be cited as the Alabama Ahead Act. (b)(1) Commencing with the 2016-2017 school
year, students may be provided textbooks in electronic format . Textbooks in electronic format
may be available to schools under the jurisdiction of those local boards of education which
choose to participate in Alabama Ahead, to the extent practicable and funding is obtainable,
to provide students with resources in the following three areas: a. Wireless broadband access
via high-quality WiFi infrastructure in schools, as a first priority pursuant to Section 16-6B-2.1.
b. Upgrades, expansions, and maintenance of existing WiFi infrastructure. c. Devices, digital
content, management systems, debt service, or support. (2) Digital textbooks or other instructional
materials provided in electronic format may also be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16B-1.htm - 4K - Match Info - Similar pages
22-57-4
Section 22-57-4 Alabama Interagency Autism Coordinating Council - Composition. (a) The composition
of the council shall reflect the racial, gender, geographic, urban and rural, and economic
diversity of the state and shall include all of the following: (1) Three adult individuals
with ASD, appointed by the Governor. (2) Three individuals who are the parent or guardian
of a child with ASD, appointed by the Governor. (3) Five individuals who are service providers,
appointed by the Governor. (4) One member of the Senate, appointed by the President of the
Senate. (5) One member of the House of Representatives, appointed by the Speaker of the House.
(6) The chief executive officer, or his or her designee, of each of the following participating
agencies: a. The Alabama Department of Early Childhood Education. b. The Alabama Institute
for Deaf and Blind. c. The Alabama Department of Education. d. The Alabama Department of Human
Resources. e. The Alabama Department of Insurance. f. The Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-57-4.htm - 2K - Match Info - Similar pages
25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-50.htm - 9K - Match Info - Similar pages
35-19-2
Section 35-19-2 Definitions. The following terms shall have the following meanings: (1) ACTIVITY
AND USE LIMITATIONS. Restrictions or obligations created under this chapter with respect to
real property. (2) AGENCY or DEPARTMENT. The Alabama Department of Environmental Management.
(3) COMMON INTEREST COMMUNITY. A condominium, cooperative, or other real property with respect
to which a person, by virtue of the person's ownership of a parcel of real property, is obligated
to pay property taxes or insurance premiums, or for maintenance, or improvement of other real
property described in a recorded covenant that creates the common interest community. (4)
DIRECTOR. The Director of the Alabama Department of Environmental Management or his or her
designated representative. (5) ENVIRONMENTAL COVENANT. A servitude arising under an environmental
response project that imposes activity and use limitations. (6) ENVIRONMENTAL RESPONSE PROJECT.
A plan or work performed for environmental remediation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-19-2.htm - 2K - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There 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 every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
|