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40-21-83
Section 40-21-83 Exclusions. There are specifically excluded from the gross receipts or gross
sales of a utility, all revenues derived from any of the following: (1) The furnishing of
utility services which the State of Alabama is prohibited from taxing under the Constitution
or laws of the United States of America or the Constitution of the State of Alabama. (2) The
furnishing of utility services which are otherwise taxed under Sections 40-23-1 to 40-23-36,
inclusive. (3) Wholesale sales. (4) The furnishing of electricity, natural gas, or domestic
water for use or consumption by, in, or for the direct production, generation, processing,
storage, delivery, or transmission of electricity, natural gas, or domestic water. (5) The
furnishing of electricity to a manufacturer or compounder for use in an electrolytic or electrothermal
manufacturing or compounding process. (6) The furnishing of natural gas to a manufacturer
or compounder as a chemical raw material in the manufacturing or...
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11-50-310
Section 11-50-310 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) WATER SYSTEM. A plant and system for the gathering, collecting, or impounding of water
and the distribution thereof for domestic or industrial use or both or a plant or system for
the purchase, transportation, and/or distribution of water for domestic or industrial use
or both, together with all appurtenances thereto and all property used or useful in connection
therewith, including franchises. (2) SEWER SYSTEM. A sanitary sewer system, including mains,
laterals, sewage disposal plants, or sewage treatment plants and all appurtenances to such
system and all property used or useful in connection therewith, including franchises. (3)
GAS SYSTEM. A plant and system for the manufacture and distribution of gas or a system for
the purchase, transportation, and/or distribution of manufactured or natural...
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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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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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11-81-160
Section 11-81-160 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BORROWER. A county or incorporated municipality, as the case may be, exercising the powers
conferred by this article. (2) GOVERNING BODY. In the case of a county, the county commission
exercising the legislative functions of the county and, in the case of a municipality, the
board of commissioners, the mayor and council or other similar body exercising the legislative
functions of the municipality. (3) WATERWORKS SYSTEM. Facilities for the gathering, collecting,
impounding, treatment, transmission and distribution, or any of them, of water for domestic
use or for industrial use or both, together with all appurtenances to any such facilities.
(4) SANITARY SEWER SYSTEM. Facilities for the collection, transmission, treatment and disposal
of sewage, together with all appurtenances to any such...
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28-4-1
Section 28-4-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BREWER. Every person, firm, association or corporation that manufactures fermented liquors
of any name or description from malt, wholly or in part, or from any substitute therefor.
(2) DISTILLER. Every person, firm, association or corporation that produces distilled spirits
or who brews or makes mash, wort or wash fit for distillation or for the production of spirits
or who, by any process of evaporation, separates alcoholic spirits from any fermented substance
or who, making or keeping mash, wort or wash, has also in possession or use a still. (3) LIQUOR
NUISANCES. a. Any rooms or structures used for the unlawful manufacture, sale, furnishing,
distilling, rectifying, brewing or keeping of liquors or beverages that are prohibited by
the laws of Alabama to be manufactured, sold or otherwise disposed of...
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37-4-130
Section 37-4-130 Right to condemn. Every electric public utility corporation organized under
the laws of this state, and every such corporation organized under the laws of any other state
of the United States and which has complied with the constitution and laws of this state as
to foreign corporations, may in addition to its other rights and powers acquire by condemnation
ways and rights-of-way or easements, without limitation as to width, on, over, under or across
the lands or easements of others, on, over, under or across which it may erect, construct,
operate and maintain transmission and distribution lines for the transmission, distribution,
supply and sale of electric power. Such corporation shall have the right and authority to
clear and remove from such lands, rights-of-way or easements all timber and other growth,
and the right and authority to remove outside of such lands, rights-of-way or easements such
timber as may injure or endanger by shading, falling or otherwise, any...
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18-1B-2
Section 18-1B-2 Limitations on condemnation. (a) Neither the State of Alabama, nor any of its
departments, divisions, agencies, commissions, corporations, boards, authorities, or other
entities, nor any agency, corporation, district, board, or other entity organized by or under
the control of any municipality or county in the state and vested by law to any extent whatsoever
with the power of eminent domain may condemn property for the purpose of nongovernmental retail,
office, commercial, residential, or industrial development or use or to primarily condemn
a mortgage or deed of trust; provided, however, the foregoing provisions of this subsection
shall not apply to the exercise of the powers of eminent domain by any county, municipality,
housing authority, or other public entity based upon a finding of blight in an area covered
by any redevelopment plan or urban renewal plan pursuant to Chapters 2 and 3 of Title 24,
provided the purpose of the exercise of the powers of eminent domain...
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11-80-1
Section 11-80-1 Condemnation of lands for public building sites, roads, streets, construction
materials, etc. (a) Counties and municipal corporations may condemn lands for public building
sites or additions thereto, or for enlargements of sites already owned, or for public roads
or streets or alleys, or for material for the construction of public roads or streets or for
any other public use. (b) Notwithstanding any other provision of law, a municipality or county
may not condemn property for the purposes of private retail, office, commercial, industrial,
or residential development; primarily for enhancement of tax revenue; for transfer to a person,
nongovernmental entity, public-private partnership, corporation, or other business entity;
or for the primary purpose of acquiring a mortgage or deed of trust. Provided, however, the
provisions of this subsection shall not apply to the use of eminent domain by any municipality,
housing authority, or other public entity based upon a finding...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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