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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, 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 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 (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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 Lowndes 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, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks.
(a) Subject to the written approval of the owners of 100 percent in interest based on assessed
value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in
the proposed industrial park, the County Commission of Chambers County in the State of Alabama
may establish industrial parks composed of territory wholly within the county boundaries and
without the boundaries of any municipality. Any person, firm, or corporation who desires to
obtain a designation of an area as an industrial park shall file a petition with the county
commission of the county wherein the property is located requesting that the county commission
designate the area proposed as an industrial park, and include with such petition the consent
of the land owners as above required. The consent of each consenting owner shall be acknowledged
before a notary public or other person authorized to take...
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9-11-1
Section 9-11-1 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) HEREIN, HEREAFTER and HEREOF. Unless otherwise especially restricted or enlarged, the
terms refer to the whole of the conservation laws of this state. (2) OFFICER. The term includes
every person authorized to enforce the game and fish laws of this state, and whenever the
possession, use, importation, transportation, storage, sale, offering, or exposing for sale
of game birds, animals, or fish is prohibited or restricted, the prohibition or restriction
shall extend to and include every part of the game, bird, animal, or fish, and a violation
as to each animal, bird, or fish, or part thereof, shall be a separate offense. (3) THIS CHAPTER
or PROVISIONS OF THIS CHAPTER. The words shall be taken and construed to include all rules
and regulations of the Commissioner of Conservation and Natural Resources...
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12-21-35
Section 12-21-35 Certified transcripts of official governmental books, etc.; duty to furnish.
(a) All transcripts of books or papers, or parts thereof, required by law to be kept in the
office, custody or control of any public officer, agent, servant or employee of any municipality,
city or county of the State of Alabama or of the United States, when certified by the proper
custodian thereof, must be received in evidence in all courts, and it is no objection to such
transcript that the book from which it is taken is a copy of office books belonging to the
United States. All such officers under jurisdiction and laws of the State of Alabama and counties
and cities therein shall furnish all such transcripts of any documents, official books and
papers in their possession, custody or control when requested so to do by any person, firm
or corporation tendering to such officer or custodian of such records the proper amount of
fees and charges required or necessary to pay for the making of...
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13A-12-92
Section 13A-12-92 Proof of ownership, etc. Upon the trial of such person, proof of the owning,
holding or possession of such stamp may be made by two witnesses who have seen such stamp
in the place of business of the holder or on his person, or by the production of the original
stamp with proof by one or more witnesses that it is the property of the defendant, or by
production by the state of a copy of such stamp certified by the director of the issuing federal
internal revenue district as being a copy of the stamp originally issued to the defendant.
Proof made as herein provided shall be sufficient evidence, without explanation, to convict
of violation of the gambling laws. (Acts 1953, No. 741, p. 1005, §3; Code 1975, §13-7-132.)...
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13A-8-1
Section 13A-8-1 Definitions. The following definitions are applicable in this article unless
the context otherwise requires: (1) DECEPTION occurs when a person knowingly: a. Creates or
confirms another's impression which is false and which the defendant does not believe to be
true; or b. Fails to correct a false impression which the defendant previously has created
or confirmed; or c. Fails to correct a false impression when the defendant is under a duty
to do so; or d. Prevents another from acquiring information pertinent to the disposition of
the property involved; or e. Sells or otherwise transfers or encumbers property, failing to
disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property
when the defendant is under a duty to do so, whether that impediment is or is not valid, or
is not a matter of official record; or f. Promises performance which the defendant does not
intend to perform or knows will not be performed. Failure to perform, standing...
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18-4-14
Section 18-4-14 Procedure for acquiring real property. Whenever real property is acquired by
a state agency in connection with any programs or projects, the acquisition shall be conducted,
to the greatest extent practicable, in accordance with the following: (1) An agency shall
make every reasonable effort to acquire, expeditiously, real property by negotiation. (2)
Real property shall be appraised before the initiation of negotiations, and the owner or his
or her designated representative shall be given an opportunity to accompany the appraiser
during his or her inspection of the property. (3) Before the initiation of negotiations for
real property, the state agency concerned shall establish an amount which it believes to be
just compensation for the property and shall make a prompt offer to acquire the property for
the full amount established. In no event shall the amount be less than the approved appraisal
of the fair market value of the property by the agency. Any decrease or...
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25-4-145
Section 25-4-145 Penalties; limitation of actions; collection of overpayments; waiver of overpayments.
(a) Penalties. (1) Whoever willfully makes a false statement or representation or who willfully
fails to disclose a material fact to obtain or increase any benefit or payment under this
chapter, or under an unemployment insurance law of any other state or government, either for
himself or herself or for any other person, whether such benefit or payment is actually received
or not, shall be guilty of an offense as follows and each such false statement or representation
shall constitute a separate and distinct offense: a. If the aggregate amount involved in the
offense exceeds two thousand five hundred dollars ($2,500) in value, that shall constitute
a Class B felony. b. If the aggregate amount involved in the offense exceeds five hundred
dollars ($500) but does not exceed two thousand five hundred dollars ($2,500), that shall
constitute a Class C felony. c. If the aggregate amount...
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