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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the 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 director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (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 Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
11-70A-8
Section 11-70A-8 Right to redeem; judgment. (a) If an interested party appears at the hearing
and asserts a right to redeem the property, that party may redeem in accordance with Chapter
10 of Title 40. (b) If an interested party appears and fails to redeem, or if no one appears,
the circuit court shall enter judgment on the petition not more than 10 days after the date
the matter was heard. (c) The judgment of the circuit court shall specify all of the following:
(1) The legal description, tax parcel identification number, and, if known, the street address
of the property foreclosed. (2) That fee simple title to property foreclosed by the judgment
is vested absolutely in the municipality, except as otherwise provided in subdivision (5),
without any further rights of redemption. (3) That all liens against the property, including
any lien for unpaid taxes or special assessments, are extinguished. (4) That the municipality
has good and marketable fee simple title to the property. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70A-8.htm - 1K - Match Info - Similar pages
40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-391.htm - 3K - Match Info - Similar pages
45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.04.htm - 2K - Match Info - Similar pages
45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - 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
11-99-8
Section 11-99-8 Financing of project costs. (a) Payment of project costs may be made by any
of the following methods or any combination thereof: (1) Payment from the tax increment fund
of the tax increment district if the purpose of the payment is one provided for in Section
11-99-6 hereof; (2) Payment out of the general funds of the public entity, such payments being
used either directly by the public entity to pay such costs or used by a third party recipient
of such funds to pay such costs if within a Major 21st Century Manufacturing Zone; (3) Payment
out of the proceeds of the sale of warrants, bonds or notes (whether public improvement bonds
or notes, mortgage bonds, notes or certificates, revenue bonds or notes, or otherwise) issued
by the public entity, such payments being used either directly by the public entity to pay
such costs or used by a third party recipient of such funds to pay such costs if within a
Major 21st Century Manufacturing Zone; (4) Payment out of the proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99-8.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16A-7.htm - 24K - Match Info - Similar pages
35-8-18
Section 35-8-18 Blanket mortgage on condominium property. Notwithstanding any other provision
of this chapter, if the declaration or bylaws so permit, the entire condominium property or
some or all of the units included therein may be subject to a single or blanket mortgage constituting
a first lien thereon created by recordable instrument by all of the owners of the property
or units covered thereby; and any unit included under the lien of such mortgage may be sold
or otherwise conveyed or transferred subject thereto. The instrument creating any such mortgage
shall provide a method whereby any unit owner may obtain a release of his unit from the lien
of such mortgage and a satisfaction and discharge in recordable form upon payment to the holder
of the mortgage of a sum equal to the proportionate share attributable to his unit of the
then outstanding balance of unpaid principal and accrued interest and any other charges then
due and unpaid. Such proportionate share attributable to each...
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