45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this part shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making the monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.02.htm - 2K - Match Info - Similar pages

45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes, every
person on whom the tax is levied by this article shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.02.htm - 2K - Match Info - Similar pages

45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this subpart shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making such monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.02.htm - 2K - Match Info - Similar pages

9-13-87
Section 9-13-87 Filing of quarterly reports and payment of taxes - Producers of forest products
shipping, etc., same out of state in unmanufactured condition. Every producer of forest products
who shall ship the same out of the State of Alabama in an unmanufactured condition or who
shall sell such product for shipment outside the State of Alabama in an unmanufactured condition
shall, within 30 days after the expiration of each quarter annual period expiring, respectively,
on the last day of March, June, September and December of each year, file with the Department
of Revenue a statement under oath, on forms prescribed by the Department of Revenue, showing
the kinds of forest products and the gross quantity thereof severed from the soil in Alabama
and shipped or sold for shipment to points outside the State of Alabama in an unmanufactured
condition, the county or counties in which such products were severed from the soil and such
other reasonable and necessary information pertaining...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-87.htm - 1K - Match Info - Similar pages

33-2-40
Section 33-2-40 Application of revenues from dock facilities. The proceeds derived from the
operation of each unit of development acquired or constructed pursuant to the provisions of
this article shall be applied for the following purposes in the following order: (1) Payment
of the expenses of operating dock facilities acquired, constructed or operated pursuant to
the provisions of this article; (2) payment at their respective maturities of the principal
of and interest on any bonds issued pursuant to the provisions of this article; (3) establishment
and maintenance of a sinking fund for retirement of any bonds issued pursuant to the provisions
of this article, into which there shall be paid monthly, beginning at the end of the first
12 months following the completion of each unit of development acquired or constructed hereunder,
one half of one per cent of the cost of each such unit of development, not exceeding, however,
one half of the gross income of such unit of development...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-2-40.htm - 3K - Match Info - Similar pages

40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-80.htm - 10K - Match Info - Similar pages

41-7A-46
Section 41-7A-46 Tax exemptions - Application; issuance of certificates; reporting requirements.
(a) A qualified production company that intends to produce all or any part of a qualified
production project in Alabama and desires to be exempted from the payment of state sales,
use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively,
shall provide an estimate of total expenditures expected to be made in Alabama in connection
with the production project. The estimate of expenditures shall be filed with the office before
the commencement of the project in Alabama. (b) At the time the qualified production company
provides the estimate of expenditures to the department, it also shall designate a member
or representative of the company to work with the office and the department on reporting of
expenditures and other information necessary to take advantage of the sales, use, and lodging
tax exemptions afforded by this article. (c)(1) An application for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-7A-46.htm - 3K - Match Info - Similar pages

45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in the county (which storage, use, or other
consumption is not exempted from the use taxes herein authorized to be levied) shall at the
time of making such sale, or if the storage, use, or other consumption of such tangible personal
property in the county is not then subject to the taxes herein authorized to be levied, at
the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, collect the tax 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 next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.55.htm - 3K - Match Info - Similar pages

11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages

45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.02.htm - 2K - Match Info - Similar pages