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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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27-29-1
gross written premiums of the insurance holding company system are at least ten billion dollars
($10,000,000,000). (9) PERSON. An individual, a corporation, a limited liability company,
a partnership, an association, a joint-stock company, a trust, an unincorporated organization,
or any similar entity or any combination of the foregoing acting in concert, but shall not
include any joint venture partnership exclusively engaged in owning, managing, leasing, or
developing real or tangible personal property. (10) SECURITYHOLDER. One who owns any
security of such person, including common stock, preferred stock, debt obligations, and other
security convertible into, or evidencing, the right to acquire any of the foregoing. (11)
SUBSIDIARY. An affiliate controlled by such person, directly or indirectly, through one or
more intermediaries. (12) VOTING SECURITY. The term shall include any security convertible
into, or evidencing, a right to acquire a voting security. (Acts 1973, No. 1042,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-29-1.htm - 5K - Match Info - Similar pages
28-1-4
Section 28-1-4 Delivery of alcoholic beverages to persons, corporations, etc., within state
by out-of-state manufacturers, suppliers, etc. (a) The words and phrases used in this section
shall have the meanings ascribed to them in Section 28-3-1 and any acts amendatory thereof,
supplementary thereto or substituted therefor. (b) It shall be unlawful for common or permit
carriers, operators of trucks, buses or other conveyances or out-of-state manufacturers or
suppliers to make delivery of any alcoholic beverage from without the State of Alabama to
any person, association or corporation within the state, except to the Alabama Alcoholic Beverage
Control Board and to manufacturers, importers, wholesalers and warehouses licensed by the
Alabama Alcoholic Beverage Control Board to receive the alcoholic beverages so delivered.
(c) Any violation of subsection (a) of this section shall be a misdemeanor, punishable as
provided in paragraph (1) of subsection (b) of Section 28-3A-25. (d) All laws or...
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31-2A-58
Section 31-2A-58 (Article 58.) Execution of confinement. (a) A sentence of confinement adjudged
by a court-martial, whether or not the sentence includes discharge or dismissal, and whether
or not the discharge or dismissal has been executed, may be carried into execution by confinement
in any place authorized by this code. Persons so confined are subject to the same discipline
and treatment as persons regularly confined or committed to that place of confinement. (b)
The omission of hard labor as a sentence authorized under this code does not deprive the state
confinement facility from employing it, if it otherwise is within the authority of that facility
to do so. (c) No place of confinement may require payment of any fee or charge for so receiving
or confining a person except as otherwise provided by law. (Act 2012-334, p. 790, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2A-58.htm - 1K - Match Info - Similar pages
31-2A-7
Section 31-2A-7 (Article 7.) Apprehension. (a) Apprehension is the taking of a person into
custody. (b) Any person authorized by this code or by Chapter 47 of Title 10, U.S.C., or by
regulations issued under either, to apprehend persons subject to this code, any marshal of
a court-martial appointed pursuant to the provisions of this code, and any peace officer or
civil officer having authority to apprehend offenders under the laws of the United States
or of a state, may do so upon probable cause that an offense has been committed and that the
person apprehended committed it. (c) Commissioned officers, warrant officers, petty officers,
and noncommissioned officers have authority to quell quarrels, frays, and disorders among
persons subject to this code and to apprehend persons subject to this code who take part therein.
(d) If an offender is apprehended outside the state, the offender's return to the area must
be in accordance with normal extradition procedures or by reciprocal...
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37-16-3
Section 37-16-3 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ADVANCED COMMUNICATIONS CAPABILITIES. The communications capabilities defined
from time to time as advanced telecommunications capabilities by the Federal Communications
Commission (FCC) through regulations, statutes, or other written guidance or orders. The term
also includes broadband systems and broadband services. (2) BROADBAND AFFILIATE. A person
that is at least 10 percent owned by an electric provider, controlled by way of ownership
interests therein, directly or indirectly, by the electric provider, or under common control
with the electric provider, and which is formed to provide, among other services, utility
support services or nonutility support services. (3) BROADBAND OPERATOR. A person that owns
or operates a broadband system within an electric easement, including the electric provider
if the electric provider is operating the broadband system and including a...
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45-18-242
proprietorship, or other entity engaged in or continuing within the county the business of
renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel,
motel, inn, bed and breakfast facility, tourist camp, tourist cabin, tourist court, or any
other place in which rooms, lodgings, or accommodations are rented or furnished to transients
for a consideration, a privilege or license tax is levied in an amount to be determined by
application of the rate of four percent of the charge for such room or rooms, lodging, or
accommodation, including any charge for use or rental of personal property and services
furnished in such room. Provided, however, there is exempted from the tax levied under this
part any rentals or services taxed under the Alabama Sales Tax Act, provided for in Chapter
23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a
period of 30 continuous days or more in any place. (Act 98-657, p. 1440, §1.)...
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45-22-242
manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation
engaging in Cullman County in the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount to be determined by the application of the rate of five
percent of the charge for the room, rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in the room. There is
exempted from the tax levied under this part any rentals or services taxed under the state
sales tax provided for in Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings,
or accommodations supplied for a period of 30 continuous days or more in any place. (Acts
1973, No. 161, p. 202, §1; Act 83-778, p. 1426, §1; Act 92-279, p. 655, §1.)...
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45-3A-51
or corporation engaging in the City of Eufaula in the business of renting or furnishing any
room or rooms, lodging or accommodations to transients in any hotel, motel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount to be determined by the application
of the rate of two percent of the charge for such room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished
in such room. Provided, however, there is exempted from the tax levied under this part any
rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the
Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter
be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period
of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.htm - 1K - Match Info - Similar pages
45-8-241.20
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, a privilege or
license tax is hereby levied in an amount to be determined by the application of the rate
of one percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
Provided, however, there is exempted from the tax levied under the provisions of this subpart
any rentals or services taxed under the provisions of the Alabama sales tax act, provided
for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like
lodging accommodations with 30 or less rooms are specifically excluded from the...
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