40-12-152
Section 40-12-152 Roadhouses, nightclubs, etc. Every place commonly known as a roadhouse, nightclub,
public dance hall or place by any other name where the general public is permitted to dance,
whether or not a charge is made therefor, within incorporated cities or towns or within the
police jurisdiction thereof, shall pay a license tax of $25; and in all other places $50.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §583.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-152.htm - 737 bytes - Match Info - Similar pages

40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages

40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-47.htm - 1K - Match Info - Similar pages

40-12-96
Section 40-12-96 Directories. Each person compiling, selling, or offering for sale directories
shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants
or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities
or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than
20,000 inhabitants, $15; provided, that this section shall not apply to directories issued
by any person in connection with or as a part of a business for which a general license tax
is provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-96.htm - 930 bytes - Match Info - Similar pages

40-17-166
Section 40-17-166 Exemption of certain vehicles from excise tax. Any vehicles of the classes
described in Section 40-17-160 owned by the state, county, or any incorporated municipality
or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor
vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall
be exempt from any excise tax levied by the provisions of this chapter. (Acts 1980, No. 80-739,
p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-166.htm - 847 bytes - Match Info - Similar pages

45-16-84.27
Section 45-16-84.27 Fees and commissions. The judge of probate shall receive for the assessing
and collecting of state and county ad valorem taxes on motor vehicles the same fees charged
and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners,
or license commissioners, for like services. All such fees and commissions, including those
charged for ad valorem taxes on motor vehicles due all cities in Coffee County, shall be paid
into the general fund of the county. (Act 89-513, p. 1057, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.27.htm - 843 bytes - 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

11-94-19
Section 11-94-19 Exemption from taxation and fees. Each authority incorporated under this chapter
and all properties at any time owned by it and the income therefrom and all bonds issued by
it and the income therefrom shall be exempt from all taxation in the State of Alabama, including,
without limitation, ad valorem, sales, excise, license, and privilege taxes. The certificate
of incorporation of each authority, the certificate of dissolution of each authority, all
deeds or other documents whereby properties are conveyed to an authority and all deeds, indentures,
or leases executed by an authority may be filed for record in the office of the judge of probate
of the county in which the authority is organized without the payment of any tax or fees other
than such fees as may be authorized by law for the recording of such instrument. (Acts 1980,
No. 80-647, p. 1220, §19.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-94-19.htm - 1K - Match Info - Similar pages

23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-6.htm - 6K - Match Info - Similar pages

28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits derived
from the proceeds of the Alabama liquor stores in each fiscal year, including all tax levied
upon the selling price of all spirituous or vinous liquors, less all cost and expense of collecting
said tax, up to and including $2,000,000, shall be paid out and applied as follows: (1) Fifty
percent shall be covered into the General Fund of the Treasury of the state; (2) Nineteen
percent shall be covered into the Treasury of the state to the credit of the State Department
of Human Resources to be used, and the same is hereby appropriated exclusively, for old age
assistance and for other purposes of the State Department of Human Resources; (3) Ten percent
shall be covered into the Treasury of the state to the credit of the wet counties of the state
and shall be divided equally among each of said counties and shall be paid to them and shall
be covered by them into their respective general funds;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-74.htm - 6K - Match Info - Similar pages