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11-97-18
Section 11-97-18 Exemption from taxation. (a) Every corporation shall exercise its powers in
all respects for the benefit of the people of the state, for their well being, and for the
improvement of their health, welfare, and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, sales, use, or other excise or license tax shall be
levied upon or collected in the state with respect to any corporate activities of a corporation
or any of its revenues, income, or profit. No ad valorem tax or assessment for any public
improvement shall be levied upon or collected in the state with respect to any property during
any time that title to such property is held by a corporation, including, without limiting
the generality of the foregoing, any time that such property is leased to a provider by a
corporation pursuant to a lease which provides that title to such property...
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40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
40-21-54
Section 40-21-54 Electric, hydroelectric, gas, or any other public utility - Not to constitute
part of gross receipts for purposes of computation of state, county or municipal tax, etc.
The provisions of any state, county or municipal ordinance or law to the contrary notwithstanding,
the tax levied and collectible pursuant to Section 40-21-53 shall be deductible from and shall
not constitute a part of gross receipts for purposes of computing the amount due under any
state, county or municipal tax, excise, license, or fee which is based upon or measured by
the gross receipts of any person, firm, municipality, or corporation operating an electric
or hydroelectric public utility subject to the tax levied by said section. (Acts 1971, No.
1412, p. 2406, §2.)...
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37-13-9
Section 37-13-9 Cooperation of cities, counties, etc. For the purpose of aiding and cooperating
with an authority in the planning, development, undertaking, construction, extension, improvement
or operation of railroad properties and facilities, any county, city, town or other political
subdivision, public corporation, agency or instrumentality of this state may, upon such terms
and with or without consideration, as it may determine: (1) Lend or donate money to an authority;
(2) Cause water, sewer or drainage facilities, or any other facilities which it is empowered
to provide, to be furnished adjacent to or in connection with such railroad properties and
facilities; (3) Donate, sell, convey, transfer or lease to an authority any land, property,
franchise, grant easement, license or lease, which it may own; (4) Donate, transfer, assign,
sell or convey to an authority any right, title or interest which it may have in any lease,
contract, agreement, license or property; (5) Furnish,...
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40-12-82
Section 40-12-82 Concerts, musical entertainments, etc. For each concert, musical entertainment,
public lecture, or other public entertainment where charges are made for admission, or for
the use of any instrument or device or the participation in any exercises or entertainment
not given wholly for charitable, school, or religious purposes and not otherwise provided
for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments
given in theaters when the owners or managers thereof have taken out licenses as owners or
managers; and provided further, that this license tax shall not be charged for any lecture
course given as part of the course of instruction in any educational institution; provided
further, that the provisions of this section shall not apply to chautauquas, lecture lyceums,
or exhibits held under the auspices of religious or charitable associations. In all cases
where such exhibitions shall be in the nature of a continuous show or...
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4-3-80
Section 4-3-80 Authority and procedure. Any incorporated city or town in this state may borrow
money to the extent of its constitutional debt limit for the purpose of providing funds to
enable or assist any airport authority incorporated as a public corporation with the consent
and approval of such city or town to acquire, own and operate any airport, including related
facilities, situated within or without the corporate limits of such city or town or partly
within or without such limits and to pay all costs, fees and commissions agreed upon in connection
with any such loans, and the governing body thereof may, without an election, issue evidences
of its indebtedness in the form of interest-bearing warrants, notes or bills payable, maturing
at such time or times as such governing body may determine, not exceeding 20 years from the
date of issue, and any such city or town may, as security for any such evidences of indebtedness
and as a part of the contract whereunder any money is...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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32-7C-36
Section 32-7C-36 Legislative intent, scope, and construction of article. (a) It is the intent
of the Legislature to provide for uniformity of laws governing TNCs, TNC drivers, and TNC
vehicles throughout the state, and to provide that TNCs, TNC drivers, and TNC vehicles be
governed exclusively by state law, including Article 1 of this chapter, governing insurance
requirements for TNCs and TNC drivers, and any rules adopted by the commission consistent
with this article. (b) A county, municipality, special district, airport authority, port authority,
or other local governmental entity or subdivision may not do any of the following: (1) Impose
a tax on, or require a license for, a TNC or a TNC driver or TNC vehicle if the tax or license
relates to providing prearranged rides. (2) Require a TNC or a TNC driver to obtain a business
license or any other type of similar authorization to operate within the jurisdiction. (3)
Subject a TNC, a TNC driver, or a TNC vehicle to a rate, entry,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-36.htm - 2K - Match Info - Similar pages
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.)...
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