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40-12-165
Section 40-12-165 Syrup and sugar factories. Each person operating or conducting a factory,
plant or refinery where syrup or sugar is made, manufactured or refined shall pay a license
tax based on the capital invested in plant, equipment, finished materials and raw materials,
as follows: Where the capital so invested is over $100,000, $100; where the capital so invested
is over $75,000 and not exceeding $100,000, $75; where the capital so invested is over $50,000
and not exceeding $75,000, $50; where the capital so invested is over $25,000 and not exceeding
$50,000, $40; where the capital so invested is over $10,000 and not exceeding $25,000, $25;
where the capital so invested is over $5,000 and not exceeding $10,000, $15; where the capital
so invested is over $2,000 and not exceeding $5,000, $10; and where the capital so invested
is over $1,000 and not exceeding $2,000, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§599.)...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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40-12-100
Section 40-12-100 Fertilizer factories. Each person owning or operating any fertilizer factory
shall pay a license tax as follows: In which the capital invested does not exceed $25,000,
$50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which
the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital
invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a
license tax of $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-100.htm - 847 bytes - Match Info - Similar pages
40-12-90
Section 40-12-90 Creosoting, etc. Each person operating a creosoting or other preservative
treatment plant, where crossties, crossarms, poles, posts, or other lumber or timbers are
creosoted or treated shall pay a license tax based on the capital invested in such plant for
equipment, raw materials, finished materials, supplies, realty, and all personalty, as follows:
Where the capital invested is less than $5,000, $20 for the state and $10 for the county;
where the capital invested is $5,000 and less than $25,000, $50 for the state and $25 for
the county; where the capital invested is $25,000 and less than $50,000, $75 for the state
and $37.50 for the county; where the capital invested is $50,000 or over, $100 for the state
and $50 for the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §502; Acts 1943, No.
419, p. 385.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-90.htm - 1K - Match Info - Similar pages
40-12-87
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc. Every person operating
a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill;
hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill;
mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical,
acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished
products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron
ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore,
grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber,
stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose,
or other factory where materials are woven, made, or assembled shall pay the following license
tax: $10 where the investment for plant, equipment, supplies, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-87.htm - 2K - Match Info - Similar pages
10A-21-2.04
Section 10A-21-2.04 Condemnation for rights-of-way or easements by mining, manufacturing, industrial,
power, and quarrying companies. (a) Every mining, manufacturing, industrial, power, and quarrying
corporation or company may acquire by condemnation rights-of-way or easements over or across
the lands or easements of others for ways and rights-of-way on or under which it may erect
or construct and operate railways, tramways, pipelines, transmission lines, cables, ways,
roads, and underground passages not exceeding 100 feet in width for the purpose of connecting
any part of its lands, works, plants, mines, lines, or system with any other part thereof,
with any public road, railroad, navigable water, with the mines, lands, works, plants, lines,
or system of any other such company, corporation, or owner or with any shipping, storage,
delivery, receiving, or distributing point and for the purpose of transporting or transmitting
any materials, equipment, or products used by or mined,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-21-2.04.htm - 4K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
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