45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County, in its discretion, 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. Notwithstanding the foregoing, the amount of the tax authorized to be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price. Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
32-6-381
Section 32-6-381 Issuance of license tags and plates to letter carriers. Letter carriers, who are residents of Alabama, upon application to the judge of probate or license commissioner, compliance with motor vehicle registration and licensing laws, payment of regular fees required by law for license tags or plates for private passenger or pleasure motor vehicles, and the payment of an additional fee of $3.00 to be used for production and administration costs, shall be issued license tags and plates bearing the logo of the National Association of Letter Carriers between the county identification number and the actual license number. These tags or plates shall be valid for five years, and may then be replaced with either conventional, personalized, or new "Letter Carrier" tags or plates. Payment of required license fees and taxes for the years during which a new tag or plate is not issued shall be evidenced as provided for in Section 32-6-63. The Department of Revenue shall design, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-381.htm - 1K - Match Info - Similar pages
32-6-49.9
Section 32-6-49.9 Application for commercial driver license, learner's permit, or instruction permit; fees; Selective Service registration. (a) An application for a commercial driver license or learner's permit shall be processed as provided in this section. The application for a commercial driver license, learner's permit, or commercial driver instruction permit shall include all of the following: (1) The full name and current mailing address of the person, including his or her residential address, if different. (2) A physical description of the person including sex, height, weight, eye and hair color. (3) Date of birth. (4) The applicant's Social Security number. (5) The person's signature. (6) The person's color photograph. (7) Certifications including those required by 49 C.F.R. part 383.71 (a). (8) Any other information required by the department. (9) A signed consent to release driving record information. The application shall be accompanied by an application fee of twenty-five...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-49.9.htm - 4K - Match Info - Similar pages
40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by law, there is hereby levied and shall be collected as herein provided a privilege or license tax on each person engaging or continuing within this state in the business of leasing or renting tangible personal property at the rate of four percent of the gross proceeds derived by the lessor from the lease or rental of tangible personal property; provided, that the privilege or license tax on each person engaging or continuing within this state in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house trailer; provided further, that the tax levied in this article shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-222.htm - 4K - Match Info - Similar pages
41-17A-2
Section 41-17A-2 Definitions. As used in this chapter the following terms shall have the following meanings: (1) FUEL ECONOMY. The applicable model year combined highway/city fuel economy with respect to a vehicle as determined on a gasoline gallon equivalent basis as determined by the Administrator of the U.S. Environmental Protection Agency with respect to the vehicle. If such data is not available from the administrator, the fuel economy shall be the total in-use fuel consumed divided by the total miles driven for the most recent fiscal year. (2) HEAVY DUTY VEHICLE. Any motor vehicle, licensed for use on roadways, having a manufacturer's gross vehicle weight rating greater than 14,000 pounds. (3) LIGHT DUTY VEHICLE. Any motor vehicle designed primarily for the transportation of persons and with a manufacturer's gross vehicle weight rating of 8,500 pounds or less. (4) MEDIUM DUTY VEHICLE. Any vehicle having a manufacturer's gross vehicle weight rating of 14,000 pounds or less and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-17A-2.htm - 1K - Match Info - Similar pages
45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman 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. Notwithstanding the fore-going, the additional privilege license tax imposed by this subpart shall not apply to any person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any automotive vehicle, truck, truck trailer, semitrailer, house trailer, or farm machinery. (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. (Act 93-705, p. 1349, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.32.htm - 1K - Match Info - Similar pages
45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission of Dallas County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one percent privilege license tax against gross sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies (automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.02.htm - 1K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.02.htm - 1K - Match Info - Similar pages
45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after September 1st each year, the Judge of Probate of Houston County, if he or she elects to do so, may mail an application in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in the probate office or, at his or her option, to such owners as request that such application be mailed to them. (b) The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of the motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also contain a space for the correct amount of ad valorem taxes, state, county, school districts, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages
32-6-471
Section 32-6-471 Issuance of distinctive license tags and plates; establishment of Arts Education License Plate Advisory Committee. (a) Upon application to the judge of probate or license commissioner, compliance with motor vehicle registration and licensing laws, payment of regular fees required by law for license tags or plates for private passenger or pleasure motor vehicles, and payment of an additional fee of fifty dollars ($50), owners of motor vehicles who are residents of Alabama shall be issued distinctive "Support The Arts" license tags or plates. The license tags or plates shall bear the words "Support The Arts" and a graphic design. The State Department of Revenue shall approve the distinctive design of the tags and plates provided in this subsection, and the approval shall be subject to the submission of the graphic design by the Arts Education License Plate Advisory Committee. (b) There is established the Arts Education License Plate Advisory Committee. The committee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-471.htm - 2K - Match Info - Similar pages
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