40-21-122
Section 40-21-122 Exclusions. There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all portions thereof derived from the following: (1) The furnishings of cellular 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 Alabama of 1901; (2) The furnishing of cellular services which are otherwise taxed under the provisions of Sections 40-23-1 through 40-23-36; (3) Wholesale sales; and (4) The furnishing of cellular telecommunications service through the use of a prepaid telephone calling card, a prepaid authorization number, or both. (Acts 1990, No. 90-97, p. 104, §2(c); Act 97-867, 1st Sp. Sess., p. 208, §3; Act 99-399, p. 663, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-122.htm - 1K - Match Info - Similar pages
40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such as a street railroad or interurban railroad operated by electricity or other motive power, waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether by means of pipeline or by tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies and express companies which are otherwise licensed, shall pay to the state a license tax equal to two and two-tenths percent on each $1 of gross receipts of such public utility in this state for the preceding year. For the first year's business, where an existing public utility is taken over, such license tax payable to the state shall be equal to two and two-tenths percent on each $1 of the gross receipts for the preceding year of the public utility...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-50.htm - 3K - Match Info - Similar pages
45-23A-93
Section 45-23A-93 Auxiliary communication services. (a) As used in this section, the word "city" shall mean the City of Ozark in Dale County. (b)(I) In addition to all other powers, rights, and authority heretofore granted by law, the city is authorized and empowered to acquire, purchase, lease, construct, operate, maintain, enlarge, extend, and improve as part of the system facilities for the provision to inhabitants of the city and surrounding territory of auxiliary services which may be identified generally as any communication service, not including cable television transmission, which shall include, but not be limited to, burglar alarm systems, data transmissions, facsimile service, home shopping service, and any allied or similar communication services. (2) The city shall provide, without the requirement of any franchise, to any requesting communication company or utility regulated by the Public Service Commission, or any electric cooperative organized under Chapter 6, Title 37,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-93.htm - 5K - Match Info - Similar pages
45-35-20.05
Section 45-35-20.05 Exceptions. This part shall not be deemed to be violated in any of the following circumstances: (1) When a person appears nude in a public place provided or set apart for nudity, and the person is nude for the sole purpose of performing a legal function that is customarily intended to be performed within the public place, and the person is not nude for the purpose of obtaining money or other financial gain for the person or for another person or entity. (2) When the conduct of being nude cannot constitutionally be prohibited by law because it constitutes a part of a bona fide live communication, demonstration, or performance by a person when the nudity or simulated nudity is expressive conduct incidental to and necessary for the conveyance or communication of a genuine message or public expression and is not a guise or pretense utilized to exploit nudity for profit or commercial gain. (3) When the conduct of being nude cannot be constitutionally prohibited by law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-20.05.htm - 1K - Match Info - Similar pages
8-19A-3
Section 8-19A-3 Definitions. As used in this chapter and Chapter 19C, the following terms shall have the following meanings unless the context clearly indicates otherwise: (1) CALLER IDENTIFICATION SERVICE. A type of telephone service which permits telephone subscribers to see the telephone number of incoming telephone calls. (2) COMMERCIAL TELEPHONE SELLER. Any person who engages in commercial telephone solicitation on his or her own behalf or through salespersons, except that a commercial telephone seller does not include any of the persons or entities exempted from this chapter by Section 8-19A-4. A commercial telephone seller does not include a salesperson as defined in subdivision (15). A commercial telephone seller includes, but is not limited to, owners, operators, officers, directors, partners, or other individuals engaged in the management activities of a business entity pursuant to this chapter. (3) COMMERCIAL TELEPHONE SOLICITATION. a. An unsolicited telephone call to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19A-3.htm - 6K - Match Info - Similar pages
8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person engaging in commercial telephone solicitation where the solicitation is an isolated transaction and not done in the course of a pattern of repeated transactions of like nature. (2) A person making calls for religious, charitable, political, educational, or other noncommercial purposes or a person soliciting for a nonprofit corporation if that corporation is properly registered with the Secretary of State and is included within the exemption of the Alabama Revenue Code or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed under Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof. (3) A person soliciting: a. Without the intent to complete or obtain provisional acceptance of a sale during the telephone solicitation. b. Who does not make the major sales presentation during the telephone solicitation. c. Without the intent to complete, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19A-4.htm - 9K - Match Info - Similar pages
23-2-150
Section 23-2-150 Authority to collect tolls, revenues, etc.; to lease to utilities; toll rates adjusted to conform to trust agreement. The authority is hereby authorized to fix, revise, charge, and collect tolls for the use of each toll road, bridge or tunnel project and the different parts or sections thereof, and to contract with, or to lease to or from, any person, partnership, association or corporation desiring the use of any part thereof, including the right-of-way adjoining the paved portion of approaches and access highways, streets or roads for placing thereon telephone, telegraph, electric light or power lines or pipe lines for gas and water or for petroleum products or for any other purpose except for tracks for railroad or railway use and to fix the terms, conditions, rents, and rates of charges for such use. Tolls shall be so fixed and adjusted as to carry out and perform the terms and provisions of any contract with or for the benefit of bondholders. Tolls shall not be...
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26-1A-203
Section 26-1A-203 Construction of authority generally. Except as otherwise provided in the power of attorney, by executing a power of attorney that incorporates by reference a subject described in Sections 26-1A-204 through 26-1A-217 or that grants to an agent authority to do all acts that a principal could do pursuant to Section 26-1A-201(c), a principal authorizes the agent, with respect to that subject, to: (1) demand, receive, and obtain by litigation or otherwise, money or another thing of value to which the principal is, may become, or claims to be entitled, and conserve, invest, disburse, or use anything so received or obtained for the purposes intended; (2) contract in any manner with any person, on terms agreeable to the agent, to accomplish a purpose of a transaction and perform, rescind, cancel, terminate, reform, restate, release, or modify the contract or another contract made by or on behalf of the principal; (3) execute, acknowledge, seal, deliver, file, or record any...
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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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37-6-40
Section 37-6-40 Definitions. For the purposes of this article, the following terms shall have the meanings respectively ascribed to them by this section: (1) RURAL AREA. Any area within this state not included within the boundaries of any incorporated or unincorporated city, town, village, or borough having a population in excess of 25,000 inhabitants according to the last preceding federal census, prior to the time service was commenced. For purposes of providing wireless communications services, including, without limitation, services classified as of January 1, 1997, as "commercial mobile radio services" by the FCC, the term "rural area" shall include all of the territory for which the electric cooperative is authorized to provide wireless service under federal law or regulations. (2) TELEPHONE SERVICE. Any communication service, including, without limitation, all telephone lines, facilities, or systems used in the rendition of such service. (Acts 1949, No. 339, p. 509, §1; Acts...
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