40-12-220.1
Section 40-12-220.1 Legislative intent. It was the intent of the Legislature in enacting Sections
40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors based
on the gross proceeds derived from the leasing or rental of tangible personal property. It
is also the intent of the Legislature to permit lessors of tangible personal property to pass
on to lessees such license or privilege taxes by adding such taxes to the leasing price or
otherwise, with all such amounts constituting the gross proceeds subject to the privilege
or license tax provided in this article. The purpose of Act 2001-636 is to clarify and insure
the implementation of the actual purpose and original intent of the Legislature when it enacted
this article. (Act 2001-636, p. 1242, §2.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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13A-8-142
Section 13A-8-142 Written demand for return of leased property; form of notice. For the purposes
of Section 13A-8-141 of this article: (1) A written demand for the return of leased property
may be made by personally delivering a copy thereof to the lessee; such demand may also be
delivered to a lessee by certified United States mail, directed to lessee at his address shown
on the rental contract, and the return receipt shall be deemed sufficient evidence that the
demand was received by the lessee, on the date shown on the receipt. (2) The form of notice
to be given under subdivision (1) of Section 13A-8-141 shall be sufficient if substantially
as follows: "This statutory notice is provided pursuant to Section _____ of the Code
of Alabama. You are hereby notified that the name or address given by you, as lessee, and
appearing on the rental contract dated _____, wherein _____ is the lessor, was fictitious
or false. Pursuant to Alabama law you have seven (7) days from receipt of this...
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27-7-5.1
Section 27-7-5.1 Licenses - Limited license for motor vehicle rental companies. (a) As used
in this section, the following terms shall have the following meanings: (1) RENTAL AGREEMENT.
Any written agreement setting forth the terms and conditions governing the use of a vehicle
provided by the rental company for rental or lease. (2) RENTAL COMPANY. Any person or entity
in the business of providing rental vehicles to the public under a rental agreement for a
period not to exceed 90 days. (3) RENTAL PERIOD. The term of the rental agreement. (4) RENTER.
Any person obtaining the use of a vehicle from a rental company under the terms of a rental
agreement for a period not to exceed 90 days. (5) VEHICLE OR RENTAL VEHICLE. A motor vehicle
of the private passenger type (including passenger vans, minivans, and sport utility vehicles)
and of the cargo type (including cargo vans, pickup trucks, and trucks with gross vehicle
weight of less than 26,000 pounds, which do not require the operator to...
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45-10-244.32
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby
authorized to levy and impose a one percent sales or gross receipts tax upon the sales of
all tangible personal property sold in Cherokee County, Alabama. There are exempted, however,
from the provisions of this section and from the computation of the amount of the tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (Act 85-625, p. 952, §3.)...
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45-20-242.22
Section 45-20-242.22 Levy of tax; exemptions. (a) The Covington County Commission is authorized
to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible
personal property sold in Covington County, Alabama. (b) There are exempted, however, from
this section and from the computation of the amount of the tax imposed in this section, the
gross receipts of any business and the gross proceeds of all sales which are presently exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
(Act 86-703, 1st Sp. Sess., p. 109, §3.)...
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8-25-1
Section 8-25-1 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings ascribed to them, unless the context clearly indicates otherwise:
(1) ADVERTISEMENT. A commercial message in any medium that directly or indirectly promotes
or assists a rental-purchase agreement, except for instore merchandising aids. (2) CONSUMER.
An individual who leases personal property under a rental-purchase agreement. (3) MERCHANDISE.
The personal property that is the subject of a rental-purchase agreement. (4) MERCHANT. A
person who, in the ordinary course of business, regularly leases, offers to lease, or arranges
for the leasing of merchandise under a rental-purchase agreement, and includes a person who
is assigned an interest in a rental-purchase agreement. (5) RENTAL-PURCHASE AGREEMENT. An
agreement for the use of merchandise by a consumer for personal, family, or household purposes,
for an initial period of four months or less that is automatically...
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27-7-5.3
Section 27-7-5.3 Licenses - Limited license for self-service storage facility. (a) As used
in this section, the following terms shall have the following meanings: (1) LIMITED LICENSEE.
A person or entity authorized to sell certain coverages for personal property maintained in
self-service storage facilities pursuant to this section. (2) OCCUPANT. A person, his or her
sublessee, successor, or assign entitled to the use of the storage space at a self-service
storage facility under a rental agreement, to the exclusion of others. (3) OWNER. The owner,
operator, lessor, or sublessor of a self-service storage facility, his or her agent, or any
other person authorized by him or her to manage the self-service storage facility or to receive
rent from an occupant under a rental agreement. (4) PERSONAL PROPERTY. Any movable property
not affixed to land including, but not limited to, goods, wares, merchandise, motor vehicles,
watercraft, and household items and furnishings. (5) RENTAL AGREEMENT....
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41-10-275
Section 41-10-275 Terms and conditions of leasing by authority. The authority, as lessor, and
the Unified Judicial System, as lessee (acting by and through the Chief Justice or his designee)
are hereby authorized to enter into a lease or leases for the use and occupancy of the judicial
facilities constructed by the authority under the provisions of this article by the Unified
Judicial System, including the Supreme Court, the Court of Criminal Appeals, the Court of
Civil Appeals, the State Law Library and the Administrative Office of Courts. Such lease or
leases may commence, at the discretion of the authority and the lessee, at such time as the
judicial facilities are completed and available for occupancy or at such time as the site
for such judicial facilities is made available for construction of the judicial facilities.
The responsibilities for control, management and maintenance of the judicial facilities shall
be, and any lease entered by the authority, as lessor, shall provide...
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45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) 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 subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
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