40-11-5
Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions;
sales tax exemption for admission and handle. (a) Effective September 25, 1986, in addition
to all other taxes heretofore or hereafter levied by local or general law, all licensees or
operators of dog race tracks within this state are hereby required to pay, (1) income taxes
levied by the state, (2) occupational taxes levied on wages by a municipality or county, (3)
ad valorem taxes levied on any racing facility by the state, county, or other local subdivision
at the same rates as are applicable to other commercial property having comparable market
value, (4) state and local sales taxes on merchandise, food, or beverage, sold by operators
or their concessionaires at racing events, and (5) all taxes and license fees imposed or related
to the sale of alcoholic beverages. (b) This section shall not apply retroactively
nor shall any provision of this section be construed as affecting the local...
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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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45-17A-80.03
Section 45-17A-80.03 Commission a nonprofit agency; tax exempt status. The commission
shall constitute a nonprofit governmental agency whose funds shall be used exclusively for
public purposes. The commission shall have tax exempt status, and the properties of the commission
and the income therefrom, together with all leases, agreements, and contracts made by it,
shall be forever exempt from any and all taxation by the State of Alabama and any political
subdivision thereof, including, but not limited to, income, admission, amusement, excise,
and ad valorem taxes. (Act 89-958, p. 1887, §4.)...
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45-26A-70.03
Section 45-26A-70.03 Commission a nonprofit agency; tax exempt status. The commission
shall constitute a nonprofit governmental agency whose funds shall be used exclusively for
public purposes. The commission shall have tax exempt status, and the properties of the commission
and the income therefrom, together with all leases, agreements, and contracts made by it,
shall be forever exempt from any and all taxation by the State of Alabama and any political
subdivision thereof, including, but not limited to, income, admission, amusement, excise,
and ad valorem taxes. (Act 89-718, p. 1433, §4.)...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee County. (b) As used in this section, state sales and use tax
means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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45-46-90.14
Section 45-46-90.14 Exemption from taxation. The property and income of the authority,
all bonds issued by the authority, the income from such bonds, conveyances by or to the authority,
and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all
taxation in the State of Alabama. The authority shall be exempt from all taxes levied by any
county, municipality, or other political subdivision of the state including, but without limitation
to, license and excise taxes imposed in respect of the privilege of engaging in any of the
activities that an authority may engage in. The authority shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation,
the amendment of its certificate of incorporation, or the recording of any document. Nothing
in this section shall be construed to exempt concessionaires, licensees, tenants, operators,
or lessees of the authority from the payment of any taxes...
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45-49A-64.14
Section 45-49A-64.14 Exemption from taxation. The property and income of the authority,
all bonds issued by the authority, the income from such bonds, conveyances by or to the authority,
and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all
taxation in the State of Alabama. The authority shall be exempt from all taxes levied by any
county, municipality, or other political subdivision of the state including, but without limitation
to, license and excise taxes imposed in respect of the privilege of engaging in any of the
activities that an authority may engage in. The authority shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation,
the amendment of its certificate of incorporation, or the recording of any document. (Acts
1975, 2nd Sp. Sess., No. 31, p. 141, §15.)...
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24-1A-12
Section 24-1A-12 Exemption from taxation. The property and income of the authority,
all bonds issued by the authority, the interest payable on and the income derived from such
bonds, conveyances by or to the authority and leases, mortgages and deeds of trust or trust
indentures by or to the authority shall be exempt from all taxation in the state. The authority
shall be exempt from all taxes levied by any county, municipality or other political subdivision
of the state, including, but without limitation, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities in which the authority may engage. Nothing
in this section shall be construed to exempt any private person, firm or corporation
from payment of any ad valorem, mortgage or deed taxes or recording fees notwithstanding the
fact that the authority shall have acquired an interest in the property or instrument subject
to such taxes or fees. (Acts 1980, No. 80-585, p. 899, §14.)...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
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