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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock 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) The County Commission of Bullock 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, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...
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11-65-29
Section 11-65-29 State horse wagering fee. No license tax, fee, or equivalent charge
shall be levied by the state against horse racing or pari-mutuel wagering thereon licensed
and regulated by a commission during a period beginning with April 5, 1984, and continuing
until the fifth anniversary of the date on which racing events shall first be conducted under
the jurisdiction of such commission. Beginning with such fifth anniversary of the date on
which racing events shall first be conducted under the jurisdiction of a commission, and continuing
thereafter for so long as such commission shall continue in existence, each horse racing operator
licensed by such commission shall pay to the Department of Revenue of the state (or such other
department or agency of the state as may be provided by law) a state horse wagering fee in
an amount equal to one percent of the horse racing handle of such operator. The state horse
wagering fee shall be paid in installments referable to the calendar...
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40-18-324
Section 40-18-324 Duties and procedures. (a) The Department of Labor, in coordination
with the Department of Revenue, the Department of Economic and Community Affairs, and the
Department of Veterans' Affairs shall: (1) Promote awareness of the unemployed veteran tax
credit authorized in this article to employers and eligible veterans. (2) Establish procedures
for prequalifying an individual as an unemployed veteran and for providing notice to the Department
of Labor when a new full-time employee is hired. (3) Establish procedures for certifying a
qualified employer's compliance, or in the case of a credit under subsection (b) of Section
40-18-323, a recently deployed unemployed veteran's compliance, with the eligibility and expense
verification requirements to claim the credit authorized under this section. (4) Adopt
measurable goals, outcomes, and an audit strategy to assess the utilization and performance
of the credits authorized in this article. (5) On or before January 15, 2014,...
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11-99-1
Section 11-99-1 Legislative findings and declarations. (a) Act 2013-51 shall be known
and may be cited as the Major 21st Century Manufacturing Zone Act. (b)(1) It is hereby found
and declared that there exist in municipalities and counties of the state blighted or economically
distressed areas which constitute a serious and growing problem, injurious to the public health,
safety, morals, and welfare of the residents of the state; that the existence of such areas
contributes substantially and increasingly to the spread of disease and crime, constitutes
an economic and social liability imposing onerous burdens which decrease the tax base and
reduce tax revenues, substantially impairs or arrests sound growth, retards the provision
of housing accommodations, aggravates traffic problems, and substantially hampers the elimination
of traffic hazards and the improvement of traffic facilities; and that the prevention and
elimination of slums and blighted areas and economically distressed areas...
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37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures;
application for tax credits; completion of project; tax credit certificate; fees; annual report.
(a) By December 1, 2019, the Department of Commerce shall develop standards for the approval
of qualified railroad rehabilitation expenditures for which a tax credit is being sought.
The standards shall consider the availability of additional public or private funding for
the project, the expected completion time of the project, and the anticipated impact of the
project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad
rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation
plan to the department and an estimate of the qualified railroad rehabilitation expenditures
under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk,
may incur qualified railroad rehabilitation expenditures no earlier than six...
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41-23-140
Section 41-23-140 Definitions; commission created; composition; staff; duties; annual
report. (a) For the purposes of this article, the term trail means any form of paved or unpaved
trail including freshwater and saltwater paddling trails. The term trail user community includes,
but is not limited to, the following: Paved and unpaved trail users, hikers, bicyclists, users
of off-highway vehicles, paddlers, equestrians, disabled outdoor recreational users, and commercial
recreational interests. (b) There is created within the Alabama Department of Economic and
Community Affairs, the Alabama Trails Commission which shall advance development, interconnection,
and use of trails in this state and as further provided in this article. The commission shall
be composed of the following members: (1) Two members recognized for expertise in trail development,
management, or use, appointed by the Governor and representing the trail user community. (2)
One member recognized for expertise in trail...
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32-6-67
Section 32-6-67 Legislative oversight committee. (a) There is created a legislative
committee to oversee the implementation and administration of this Article 2, except Subdivision
1 of Division 1. The committee shall be composed of three members of the House of Representatives
and a county license plate issuing official, who shall be appointed by and serve at the pleasure
of the Speaker of the House, and three members of the Senate and a county license plate issuing
official, who shall be appointed by and serve at the pleasure of the Presiding Officer of
the Senate. The committee shall also be composed of the Secretary of the Alabama State Law
Enforcement Agency or his or her designee, a probate judge who is a licensing plate official
appointed by the President of the Probate Judges Association, and a county licensing plate
official who shall be appointed by the Alabama Association of Tax Administrators. The Department
of Revenue shall designate a representative, the Department of...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature
finds that the number of students attending the several school systems located in those areas
of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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40-18-6.1
Section 40-18-6.1 Gain or loss - Special rules for capital gains invested in opportunity
zones. (a) The provisions in 26 U.S.C. ยง 1400Z-2 shall be applicable to an investment in
an approved opportunity fund in calculating both of the following: (1) The income tax levied
by this chapter, or the estimated income tax payment. (2) The financial institution excise
tax found in Chapter 16. (b) Any approved opportunity fund may enter into a project agreement
with ADECA to provide to the fund's investors impact investment tax credits against any tax
liability described in subdivisions (1) and (2) of subsection (a). The impact investment tax
credits shall be allocated annually, but only to the extent that one or more projects undertaken
by the fund are not producing the returns provided in the project agreement. Provided however,
the calculation of the impact investment tax credit does not guarantee a rate of return that
is more than the 52-week average yield rate for the United States 10-year...
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