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40-12-177
Section 40-12-177 Veneer mills, planing mills, box factories, etc. Each person, firm, or corporation
engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any
other factory where lumber or timber is sawed or made into a finished or semifinished product,
other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on
the number of men employed or engaged in the manufacture of the products produced by such
mills, as follows: Where there are five or less men employed or so engaged, $5; where there
are more than five men and less than 10 so employed or engaged, $10; where there are 10 men
and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed
or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that
where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or
under Section 40-12-121, then no privilege license tax shall be...
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11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms,
etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect a privilege or license tax from each and
every person, firm, company, or corporation engaged in or carrying on any business, vocation,
occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
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40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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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...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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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...
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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...
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