45-20-242.81
levy a certain use tax, and include all statutes, including amendments to those sections which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington County Commission is authorized to levy and impose, in addition to all other taxes, a one percent use tax against tangible personal property purchased at retail outside the county and domiciled in the county. (2) The storage, use, or other consumption of tangible personal property which is presently exempt under the state use tax statutes is exempt from the tax authorized by this section. (d) The tax levied by this section shall be collected by Covington County or its designee at the same time and in the same manner as state use taxes are collected. On or prior to the date the tax is due, each person subject to the tax...
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45-36-245
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 included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more. (c)(1) The taxes authorized by this...
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45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage, use, or other consumption of such tangible personal property in such part of Lee County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of the month following the close of each quarterly period provided for in Section 45-41-244.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.23.htm - 2K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in Marion County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-47-244.23, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the...
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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part, unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY. Wrecked or derelict property having no value other than nominal salvage value, if any, which has been left abandoned and unprotected from the elements and shall include wrecked, inoperative, or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing machines, plumbing fixtures, and other similar articles which have no value other than nominal salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE DEPARTMENT. The department charged by the Mobile County Commission with the administrative management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama. (4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
11-92B-10
to hold, keep, improve, maintain, and impose restrictive covenants and land use controls, to engage in environmental remediation and restoration efforts as required under applicable agreements with the United States Department of Defense, to equip, furnish, develop, and to transfer, convey, donate, sell, lease, grant options to, assign, encumber with easements and mortgages and other security agreements, or otherwise convey or dispose of property of every kind and character, real, personal, mixed, tangible, and intangible, and any interest therein, to any person, with the authority receiving adequate consideration, as solely determined by the authority upon the authority's consideration of tangible and intangible factors in determining if adequate consideration is to be received by the authority. (5) To make, enter into, and execute such contracts, agreements, cooperative agreements, leases, loan agreements, orders, mortgages, deeds, and other legal arrangements and to take...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92B-10.htm - 7K - Match Info - Similar pages
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The tax shall be computed monthly in accordance with the following table: If the total sales price of the utility services furnished by a utility and stored, used, or otherwise consumed by a person in one month is: The tax with respect to the utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
40-25-10
Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate common carriers. The Department of Revenue may in its discretion return any goods confiscated under this article or any part thereof when it is shown that there was no intention to violate the provisions of this article. When any goods, merchandise or other property are confiscated under the provisions of this article, the Department of Revenue may, in its discretion, return such goods to the parties from whom they are confiscated if and when such parties shall pay to the Department of Revenue, or its duly authorized representative, an amount equal to the tax due under this article on the goods confiscated, and in such cases no advertisement shall be made or notices posted in connection with said confiscation. The Department of Revenue may promulgate rules and regulations governing the stamping of any articles or commodities enumerated herein handled by persons, firms or corporations...
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45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, farm machinery, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined by the county commission shall be paid on the net difference, that is, the...
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45-32-245
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 the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more. (c)(1) The taxes levied by this section,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
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