|
45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, 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 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, 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; provided, however, that any
person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use, or other
consumption in the county on or after June 1, 1975, at the rate of one percent of the sale
price of such property (regardless of whether the retailer is or is not engaged in business
in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county
of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, (including parts of such machines or machinery and attachments
and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
32-6-520
Section 32-6-520 Issuance of distinctive license plates; duration; fees; design. (a) Upon application
to the judge of probate or license commissioner, compliance with motor vehicle registration
and licensing laws, payment of regular fees required by law for license plates for private
passenger or pleasure motor vehicles, and payment of an additional annual fee of fifty dollars
($50), owners of motor vehicles who are residents of Alabama and members of the ALABAMA ASSOCIATION
OF REALTORS shall be issued distinctive ALABAMA ASSOCIATION OF REALTORS license plates. (b)
These plates shall be valid for five years, and may then be replaced with plates of the same
type or other valid plates. (c) Payment of required license fees and taxes for the years during
which a new plate is not issued shall be evidenced as provided in Section 32-6-63. (d) The
ALABAMA ASSOCIATION OF REALTORS shall design, or have designed, the plate which design shall
be approved by the Department of Revenue. Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-520.htm - 1K - Match Info - Similar pages
32-6-550
Section 32-6-550 Issuance of distinctive license plates; duration; fees; design. (a) Upon application
to the judge of probate or license commissioner, compliance with motor vehicle registration
and licensing laws, payment of regular fees required by law for license plates for private
passenger or pleasure motor vehicles, and payment of an additional annual fee of fifteen dollars
($15), owners of motor vehicles who are residents of Alabama shall be issued distinctive "Proud
of Our Indian Heritage" license plates, and also owners of motor vehicles who are residents
of Alabama shall be issued distinctive "Alabama Poultry Foundation" license plates
upon payment of an additional annual fee of thirty-five dollars ($35). (b) These plates shall
be valid for five years, and may then be replaced with plates of the same type or other valid
plates. (c) Payment of required license fees and taxes for the years during which a new plate
is not issued shall be evidenced as provided in Section 32-6-63....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-550.htm - 1K - Match Info - Similar pages
32-6-580
Section 32-6-580 Issuance of distinctive license plates; duration; fees; design. (a) Upon application
to the judge of probate or license commissioner, compliance with motor vehicle registration
and licensing laws, payment of regular fees required by law for license plates for private
passenger or pleasure motor vehicles, and payment of an additional annual fee of fifty dollars
($50), owners of motor vehicles who are residents of Alabama and are members in good standing
of the Kiwanis International shall be issued distinctive Kiwanis International license plates.
(b) These plates shall be valid for five years, and may then be replaced with either conventional,
personalized, or new Kiwanis International license plates. (c) Payment of required license
fees and taxes for the years during which a new plate is not issued shall be evidenced as
provided in Section 32-6-63. (d) The Kiwanis Alabama District Office in Birmingham, Alabama,
shall design, or have designed, the plate which design...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-580.htm - 1K - Match Info - Similar pages
41-4-291
Section 41-4-291 Applicability to certain entities; technical consultation and procurement;
long-distance service. The provisions of this article shall not apply to any county or city
board of education, the education television commission, the postsecondary education system,
or any public college or university. Upon request, the Department of Finance shall provide
technical consultation and procurement services for telecommunications to any county or city
board of education, the education television commission, the postsecondary education system,
and public colleges and universities. The county and city boards of education, the education
television commission, the postsecondary education system, and public colleges and universities
shall continue to be provided in-state and out-of-state long distance service by the Telecommunications
Division of the Department of Finance, so long as funding is provided to the Telephone Revolving
Fund from the Education Trust Fund, and shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-291.htm - 1K - Match Info - Similar pages
45-21A-10.01
Section 45-21A-10.01 Definitions. As used in this article, the following terms shall have the
following meanings: (1) CITY. The City of Brantley, Alabama. (2) CIVIL FINE. The monetary
amount assessed by the City of Brantley pursuant to this article for an adjudication of civil
liability for a speeding violation, including municipal court costs associated with the infraction.
(3) CIVIL VIOLATION. There is hereby created a non-criminal category of law called a civil
violation created and existing for the sole purpose of carrying out the terms of this article.
The penalty for violation of a civil violation shall be the payment of a civil fine, the enforceability
of which shall be accomplished through civil action. The prosecution of a civil violation
created hereby shall carry reduced evidentiary requirements and burden of proof as set out
in Section 45-21A-10.04, and in no event shall an adjudication of liability for a civil violation
be punishable by a criminal fine or imprisonment. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21A-10.01.htm - 3K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
11-81-180
Section 11-81-180 Appointment of receiver upon default in payment of principal and interest
on bonds; powers of receiver. If there shall be any default in the payment of the principal
of or interest upon any bonds issued under this article, any court having jurisdiction in
any proper civil action may appoint a receiver to administer and operate the system or systems
out of the revenues from which such bonds are payable with power to fix and charge rates and
collect revenues sufficient to provide for the payment of such bonds and any other obligations
outstanding against said system or systems or the revenues therefrom and for the payment of
the expenses of operating and maintaining such system or systems and with power to apply the
income and revenues of said system or systems in conformity with this article and the authorizing
proceedings and any trust indenture provided for therein. (Acts 1933, Ex. Sess., No. 102,
p. 88; Code 1940, T. 37, §315; Acts 1955, No. 494, p. 1127, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-180.htm - 1K - Match Info - Similar pages
27-19-1
Section 27-19-1 Applicability of article. Nothing in this article shall apply to or affect:
(1) Any policy of liability or workmen's compensation insurance, with or without supplementary
expense coverage therein; (2) Any group or blanket policy; (3) Life insurance, endowment,
or annuity contracts, or contracts supplemental thereto which contain only such provisions
relating to disability insurance as: a. Provide additional benefits in case of death or dismemberment
or loss of sight by accident; or b. Operate to safeguard such contracts against lapse or to
give a special surrender value, or special benefit or an annuity in the event that the insured
or annuitant becomes totally and permanently disabled, as defined by the contract or supplemental
contract; (4) Reinsurance; or (5) Industrial insurance, which is disability insurance issued
under policies sold on a debit basis, bearing the words "industrial policy" imprinted
on the face of the policy as part of the descriptive matter, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-19-1.htm - 1K - Match Info - Similar pages
|