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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax 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, any association or other agency
or instrumentality of such institutions engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax 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, any association or other agency
or instrumentality of such institutions) engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
22-19-161
Section 22-19-161 Definitions. In this article: (1) "Adult" means an individual
who is at least 18 years of age. (2) "Agent" means an individual: (A) authorized
to make health care decisions on the principal's behalf by a power of attorney for health
care; or (B) expressly authorized to make an anatomical gift on the principal's behalf by
any other record signed by the principal. (3) "Anatomical gift" means a donation
of all or part of a human body to take effect after the donor's death for the purpose of transplantation,
therapy, research, or education. (4) "Coroner" means an elected or appointed official
who determines, with the assistance of other forensic scientists and investigators, the cause,
manner, and circumstances surrounding death. (5) "Decedent" means a deceased individual
whose body or part is or may be the source of an anatomical gift. The term includes a stillborn
infant and, subject to restrictions imposed by law other than this article, a fetus. (6) "Disinterested...
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25-5-1
Section 25-5-1 Definitions. Throughout this chapter, the following words and phrases
as used therein shall be considered to have the following meanings, respectively, unless the
context shall clearly indicate a different meaning in the connection used: (1) COMPENSATION.
The money benefits to be paid on account of injury or death, as provided in Articles 3 and
4. The recovery which an employee may receive by action at law under Article 2 of this chapter
is termed "recovery of civil damages," as provided for in Sections 25-5-31 and 25-5-34.
"Compensation" does not include medical and surgical treatment and attention, medicine,
medical and surgical supplies, and crutches and apparatus furnished an employee on account
of an injury. (2) CHILD or CHILDREN. The terms include posthumous children and all other children
entitled by law to inherit as children of the deceased; stepchildren who were members of the
family of the deceased, at the time of the accident, and were dependent upon him or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-1.htm - 9K - Match Info - Similar pages
37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city
or town in this state shall have the right by proper ordinance to tax and collect reasonable
privilege license fees or taxes from any motor bus terminal or any person operating any terminal
or station facilities for transportation of passengers, property or express transported by
motor carrier and any motor carrier as defined by this chapter where such motor carrier does
business in said city or town by receiving passengers or freight for transportation for hire
between said city or town and another point in Alabama; provided, that said privilege license
or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000
inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated
cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license
or tax shall not exceed the sum of $200.00 in incorporated cities or...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.03.htm - 5K - Match Info - Similar pages
45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, 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) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-87.htm - 10K - Match Info - Similar pages
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