45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month succeeding the month during which this subpart becomes a law, there is hereby levied in Marion County, 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 the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within Marion County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidence of debt or stocks), for a period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
40-14-47
Section 40-14-47 Calendar year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908; Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349, §36.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14-47.htm - 684 bytes - Match Info - Similar pages
28-6-1
Section 28-6-1 Definitions. Repealed by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979, No. 79-182, p. 291, §1; Act 98-505, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-6-1.htm - 514 bytes - Match Info - Similar pages
40-14-46
Section 40-14-46 One-half year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §353.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14-46.htm - 540 bytes - Match Info - Similar pages
40-14-73
Section 40-14-73 Corporations paying tax need not file list of shareholders. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §28.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14-73.htm - 580 bytes - Match Info - Similar pages
28-6-2
Section 28-6-2 Sale of native farm wine lawful; license required. Repealed by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979, No. 79-182, p. 291, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-6-2.htm - 515 bytes - Match Info - Similar pages
28-6-3
Section 28-6-3 To whom sales authorized. Repealed by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979, No. 79-182, p. 291, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-6-3.htm - 490 bytes - Match Info - Similar pages
28-6-5
Section 28-6-5 Use of stamps authorized; rules and regulations. Repealed by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979, No. 79-182, p. 291, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-6-5.htm - 513 bytes - Match Info - Similar pages
28-6-6
Section 28-6-6 Construction of chapter. Repealed by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979, No. 79-182, p. 291, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-6-6.htm - 489 bytes - Match Info - Similar pages
40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30, 2013, the Department of Revenue shall develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax or a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax returns and payments through an electronic single point of filing program. The system shall be known as the Optional Network Election for Single Point Online Transactions or "ONE SPOT." The system shall be available for use by any taxpayer for tax periods after September 30, 2013, provided the taxpayer complies with this article and any rules promulgated by the department for the administration of the system. The ONE SPOT system shall allow for sales and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
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