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45-45-244
Section 45-45-244 Authorization; resolution. (a) The Madison County Commission, by resolution
adopted by a simple majority of the entire commission, may do the following: (1) Levy, provide
for the assessment and collection of, and provide penalties for the nonpayment of, in addition
to all other taxes of every kind and nature imposed by law, a privilege or license fee upon
every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged
or continuing within the unincorporated areas of Madison County in the business of selling
liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic drinks
containing liquor, including all ingredients which are made a part of such drinks, for on-premises
consumption in an amount equal to 12 percent of gross receipts or gross sales from that part
of the business. (2) Regulate and license the sale of alcoholic beverages, as that term is
defined in subdivision (1) of Section 28-3-1, for on-premises...
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8-17-82
Section 8-17-82 Labeling requirement. (a) Each person selling, offering for sale, storing or
using in the state any petroleum product must label, or cause to be labeled, each tank car,
tank, barrel, pump, or other container in which such petroleum product is contained or marketed
with the words "guaranteed legal standards" and with an additional word or words
denoting the precise character of the petroleum product in the container so labeled. Each
word in such label shall be legibly printed in letters not less than one-half inch in height.
(b) An alternate manner for container and other labeling information as required under subsection
(a) of this section may be prescribed by the Board of Agriculture and Industries pursuant
to rules and regulations which shall be consistent with the evident intent and purposes of
this section. (c) In addition to the requirements of subsections (a) and (b) of this section
each person selling, offering for sale, storing or using in the state any...
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34-35-7
Section 34-35-7 License fee; bond. (a) Each applicant for a transient merchant license must
include a license fee of $250 with the application, to be deposited in the county treasury
that issues the license. The license applicant must also execute a cash bond or a surety bond
issued by a corporate surety authorized to do business in this state in an amount that is
the lesser of $2,000 or five percent of the wholesale value of any merchandise or services
to be offered for sale. The surety bond must be issued in favor of the state and must be conditioned
that the applicant will pay all taxes due from the applicant to the state or to a political
subdivision of the state, any fines assessed against the applicant or the applicant's agents
or employees for a violation of this chapter, and any judgment rendered against the applicant
or the applicant's agents or employees in a cause of action commenced by a purchaser of merchandise
or services not later than one year after the date the...
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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
40-21-60
Section 40-21-60 Express companies - Generally. In addition to all other taxes of every kind
imposed by this title, there is hereby levied a license or privilege tax upon each person
engaged in the business of operating an express company in the State of Alabama for the privilege
of engaging in such business; said license or privilege tax shall be due and payable to the
Department of Revenue by check made payable to the Treasurer annually in advance, on or before
October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross
receipts of such express company from all the intrastate business within the State of Alabama
during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง184.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-60.htm - 1K - Match Info - Similar pages
40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting; statement.
(a) The simplified sellers use tax due under the program is eight percent of the sales price
on any tangible personal property sold or delivered into Alabama by an eligible seller
participating in the program. The collection and remittance of simplified sellers use tax
relieves the eligible seller and the purchaser from any additional state or local sales and
use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible
seller, at the rate of eight percent, shall be electronically reported in the manner prescribed
by the department on or before the 20th day of the month next succeeding the month in which
the tax accrues. The eligible seller shall remit the tax at the required rate or the amount
of the tax collected, whichever is greater. The required monthly reporting from the eligible
seller shall only include statewide totals of the simplified sellers use...
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45-49A-63.101
Section 45-49A-63.101 Insurance premiums. (a) On or before the first day of March of each year,
each insurance company writing fire insurance on property within the city limits and its police
jurisdiction shall pay to the city an amount equal to four percent of its gross premiums,
including all renewal premiums, less return premiums, collected by the company on such policies
in effect during the preceding year in the city and its police jurisdiction. The city shall
credit one-half of this amount to the fund within 30 days of its receipt by the city. The
remaining one-half shall be retained by the city and credited against the insurance companies'
business license obligations. (b) Each such insurance company, on or before the due date of
such payment, shall file with the city finance director a sworn, written statement showing
the gross amount of premiums, including all renewal premiums, less return premiums, received
on such policies during the preceding year. Any insurance company...
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11-50A-7
maintaining, or operating any project of the authority, shall pay to any validly constituted
taxing authority of the state, or any county or municipality or other political subdivision
thereof, that levies ad valorem, sales, use, license, or severance taxes, payments in lieu
of those taxes equal in amount to the ad valorem, sales, use, license and severance taxes
which would have been paid by private persons engaged in the same or similar business within
the state with respect to real and personal property owned, leased, or otherwise used,
and with respect to the purchases, sales, or use of property, within the taxing jurisdictions
of those entities had the properties of the authority been owned, leased, used, or purchased
by such private persons. Payment of such amounts in lieu of taxes shall be made at the time
taxes of such nature would be payable by private persons and shall be received, treated, deposited,
and appropriated by those taxing jurisdictions for all purposes in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50A-7.htm - 3K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
11-9-23
Section 11-9-23 Special pledges for payment of principal and interest. The county commission
of the county issuing any such warrants may, in its discretion, assign and specially pledge
for the payment of the principal of and interest on such warrants so much as may be necessary
for said payment of any one or more of the following (or any part thereof): (1) The proceeds
from the general annual ad valorem tax of one half of one percent which the county is authorized
to levy without reference to the purpose thereof under the provisions of Section 215 of the
Constitution of Alabama of 1901; (2) The proceeds from any other tax (including any ad valorem
tax and any privilege, license or excise tax) that at the time of the issuance of the said
warrants may lawfully be used by the county for payment of such principal and interest; and,
(3) The revenues derived by the county from any waterworks system of the county. To the extent
necessary and sufficient for making the payments in respect of...
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