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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall
be exempt from ad valorem taxation and none other: (1) All bonds of the United States and
this state and all county and municipal bonds issued by counties and municipalities in this
state, all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable institution,
society or corporation let for rent or hire or for use for business purposes shall not be
exempt from taxation, notwithstanding that the income from such property shall be used exclusively
for education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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40-9-34
Section 40-9-34 Hudson-Alpha Institute for Biotechnology. (a) The following is hereby
found and declared by the Legislature of Alabama: (1) The lack of content in natural and bio-science
education offered to students in kindergarten through high school is a nationwide problem.
(2) Such lack in curricular offerings to students will be detrimental in the long-term to
the economy of the state and the welfare of the citizens during the scientific revolution
now engulfing the world. (3) The biotechnology institute can provide to education leaders
of the distance learning program of the state cutting edge biotechnology curriculum recommendations
and content for Alabama high schools, by providing information about cutting edge biotechnology
curriculum and content to students in kindergarten through high school pursuant to the distance
learning program of the state, the state course of study, and state textbooks. (4) By educating
Alabama high school students in the field of biotechnology, such...
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16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove
barriers to education success imposed on children of military families because of frequent
moves and deployment of their parents by: A. Facilitating the timely enrollment of children
of military families and ensuring that they are not placed at a disadvantage due to difficulty
in the transfer of education records from the previous school district(s) or variations in
entrance/age requirements. B. Facilitating the student placement process through which children
of military families are not disadvantaged by variations in attendance requirements, scheduling,
sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility
for enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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40-3-8
Section 40-3-8 Proration of compensation payments; employment of staff; inventory of
property authorized; authority to contribute to cost of inventory; offices, supplies, etc.,
in certain counties. (a) In every county except a county subject to subsection (b) of this
section, the compensation of the members of any board of equalization and adjustments,
as provided in Section 40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent
by the county and 38 3/4 percent by the largest municipality in the county. (b) This subsection
shall apply to any county of the state having a population of 600,000 or more according to
the last or any subsequent federal census. In each county subject to this subsection, the
compensation of the members of any board of equalization and adjustments, as provided in Section
40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4
percent by the largest municipality in the county. (c) The compensation of the members of...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department
of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold
to persons for use or consumption in industrial processes and not primarily for human consumption.
(3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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45-4-111
Section 45-4-111 Electronic voting system authorized; requirements for use. (a) As used
in this section: (1) "Automatic tabulating equipment" shall mean apparatus
which automatically examines and counts votes recorded on paper ballots or ballot cards and
tabulates the results. (2) "Paper ballot" shall mean a printed paper ballot which
conforms in layout and format to the electronic voting system in use. (3) "Ballot card"
shall mean a tabulating card on which votes may be recorded. (4) "Ballot label"
shall mean the cards, papers, booklet, pages, or other material which contain the names of
offices and candidates and statements of measures to be voted on and which are used in conjunction
with ballot cards. (5) "Ballot" shall mean ballot cards or paper ballots. (6) "Counting
center" shall mean one or more locations selected and designated by the county commission
or the municipal governing body, as the case may be, for the automatic counting of ballots
in the election. (7) "Electronic...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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