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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount
of the tax levied, assessed or payable under this article the following: (1) The gross proceeds
accruing from the leasing or rental of a film or films to a lessee who charges, or proposes
to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from
any charge in respect to the use of docks or docking facilities furnished for boats or other
craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord
to a tenant in respect of the leasing or furnishing of tangible personal property to be used
on the premises of real property leased by the same landlord to the same tenant for use as
a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from
the leasing or rental of tangible personal property to a lessee who acquires possession of
the said property for the purpose of leasing or renting to another the same...
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37-3-26
Section 37-3-26 Collection of rates and charges. No common carrier by motor vehicle
shall deliver or relinquish possession at destination of any freight transported by it in
intrastate commerce until all tariff rates and charges thereon have been paid, except under
such rules and regulations as the commission may from time to time prescribe to govern the
settlement of all such rates and charges, including rules and regulations for weekly or monthly
settlement, and to prevent unjust discrimination or undue preference or prejudice; provided,
that the provisions of this section shall not be construed to prohibit any such carrier
from extending credit in connection with rates and charges on freight transported for the
United States for any department, bureau, or agency thereof, or for any state or political
subdivision thereof. Where any common carrier by motor vehicle is instructed by a shipper
or consignor to deliver property transported by such carrier to a consignee other than the...
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37-2-1
Section 37-2-1 "Transportation company" defined. The term "transportation
company" shall mean and include every person not engaged solely in interstate commerce
or business that now or may hereafter own, operate, lease, manage or control, as common carriers
or for hire: Any railroad or part of a railroad in this state or any cars or other equipment
used thereon, or bridges, terminals or sidetracks used in connection therewith, whether owned
by such railroad or otherwise; any express companies; any car companies; any sleeping car
companies; any steamboat or steam packet company or common carrier for hire by water regardless
of the propelling power used; any railroad depot or terminal station; any telegraph line;
any telephone line; any pipeline for the transportation of oil or other commodity, whether
the transportation is by pipeline or partly by pipeline and partly by rail, truck or water.
This term shall also mean and include two or more transportation companies rendering joint...
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37-3-13
Section 37-3-13 Contract carrier permits - Generally. (a) No person shall engage in
the business of a contract carrier by motor vehicle in intrastate commerce on any highway
of this state unless there is in force with respect to such carrier a permit issued by the
commission, authorizing such person to engage in such business. The application for such permit
shall be decided in accordance with the procedure provided for in subsection (b) of this section,
and such permit shall be issued or denied accordingly. (b) Application for such permits shall
be made to the commission in writing, be verified under oath and shall be in such form and
contain such information as the commission may, by regulation, require. Such application for
permit shall be accompanied by such proof of service of notice of said application and the
filing thereof with the commission as the commission shall by regulation require. Notice of
such application by every contract carrier of passengers shall be served upon...
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2-17-1
Section 2-17-1 Definitions. When used in this chapter, the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
COMMISSIONER. The Commissioner of Agriculture and Industries of the State of Alabama or his
duly authorized representative. (2) FIRM. Any partnership, association or other unincorporated
business organization. (3) MEAT BROKER. Any person, firm or corporation engaged in the business
of buying or selling carcasses, parts of carcasses, meat or meat food products of cattle,
sheep, swine, goats, horses, mules or other equines or poultry on commission or otherwise
negotiating purchases or sales of such articles other than for his own account or as an employee
of another person, firm or corporation. (4) POULTRY. Any live or slaughtered domesticated
bird. (5) RENDERER. Any person, firm or corporation engaged in the business of rendering carcasses
or parts or products of the carcasses of cattle, sheep, swine, goats,...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any
tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or
renting of film or visual entertainment devices as defined by Section 45-2-244.160,
to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge
made by a landlord to tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross
proceeds accruing from the leasing or renting of tangible personal property to a lessee who
acquires possession of the property for the purpose of leasing or renting to another the...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
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