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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any
tax due hereunder the following: (1) The gross proceeds accruing from the leasing or rental
of film to a lessee who charges, or proposes to charge, admission for viewing same; (2) The
gross proceeds accruing from any charge in respect of the use of docks or docking facilities
furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing
from any charge made by a landlord to a tenant in respect to the leasing or furnishing of
tangible personal property to be used on the premises of real property leased by the same
landlord to the same tenant for use as a residence or dwelling place, including mobile homes;
(4) The gross proceeds accruing from the leasing or rental of tangible personal property to
a lessee who acquires possession of the property for the purpose of leasing or renting to
another the same property under a leasing or rental transaction subject to a tax hereunder;...
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32-6-231.1
Section 32-6-231.1 Military distinctive license plate designation for handicapped individuals.
(a) For the purpose of this section, the term military distinctive license plate includes
any of the following: Medal of Honor license plate; Prisoners of War license plate; Purple
Heart Medal Recipients license plate; retired military license plate; National Guard license
plate; disabled veteran license plate; Pearl Harbor survivors license plate; World War II
veterans license plate; Korean War veterans license plate; veterans of the Battle of the Bulge
license plate; veterans of Desert Shield/Desert Storm license plate; Vietnam veterans license
plate; veterans of the United States Armed Forces exposed to dangerous levels of radiation
due to the atomic bomb and weapons testing from 1944 to 1962 license plate; and any subsequently
enacted distinctive license plates issued exclusively to veterans. (b) Any person qualified
to receive a military distinctive license plate pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-231.1.htm - 2K - Match Info - Similar pages
32-6-64
Section 32-6-64 License plate design; numbering, sponsoring, and manufacturing of license
plates; release of personal information. (a)(1) The design of license plates, including all
emblems, slogans, symbols, or characters appearing on the plates, shall be by rule as promulgated
by the Commissioner of Revenue, and as otherwise specified by law. The face of the license
plate to be displayed shall be fully treated with a reflective material which will increase
the nighttime visibility and legibility of the plate. (2) Characters on the license plate
which designate the county of issuance shall be numeric, and all numerals on the license plates
shall be no smaller than two and three-fourths inches in height. The following numbering scheme
shall be used: a. Jefferson County, 1; Mobile County, 2; Montgomery County, 3. b. All other
counties shall be ranked alphabetically and assigned consecutive numbers beginning with 4
and concluding with 67. c. The Department of Revenue shall be responsible...
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32-7-31
Section 32-7-31 Duration of proof; when proof may be cancelled or returned. (a) The
director shall upon request consent to the immediate cancellation of any bond or certificate
of insurance, or the director shall direct and the State Treasurer shall return to the person
entitled thereto any money or securities deposited pursuant to this chapter as proof of financial
responsibility, or the director shall waive the requirement of filing proof, in any of the
following events: (1) At any time after three years from the date such proof was required
when, during the three-year period preceding the request, the director has not received record
of a conviction or a forfeiture of bail which would require or permit the suspension or revocation
of the license, registration, or nonresident's operating privilege of the person by or for
whom such proof was furnished; or (2) In the event of the death of the person on whose behalf
such proof was filed or the permanent incapacity of such person to...
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40-12-254
Section 40-12-254 Motor vehicles issued to disabled veterans; fees. (a) Any disabled
veteran of World War II or of any other hostilities in which the United States was, is, or
shall be engaged against any foreign state, whether as a result of a declared war or not,
who owns an automobile which has been, is or shall hereafter be all or partly paid for with
funds furnished for such purpose by the Administrator of Veterans' Affairs under authority
of any act of the Congress of the United States, is exempt from all license fees and ad valorem
taxes required by or prescribed in this article; provided, that the veteran keeps such motor
vehicle only for private use. Application for an exemption may be made to the probate judge
of the county in which such veteran resides. The state Department of Revenue shall prescribe
and furnish application forms to be used and may require the applicant to supply such information
as may be necessary to enable the probate judge to determine the veteran's...
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45-13-210
Section 45-13-210 Motor vehicle tags; fees. (a) This section shall only apply
in Clarke County. (b)(1) For each motor vehicle as defined in Section 40-12-240, excluding
any trailer qualifying for a utility trailer tag, the Clarke County Commission may levy an
additional annual fee of twenty-five dollars ($25) to be collected by the Clarke County License
Commissioner for each motor vehicle tag in the county. (2) The additional annual fee authorized
by subdivision (1) shall become due at the same time the state license and registration fee
becomes due pursuant to Section 32-6-61, provided that the additional annual fee is
not collected more than once in a 12-month period per vehicle. (c) Any person who is 65 years
of age or older, upon verified proof of age, shall be granted an exemption from payment of
the additional annual fee levied pursuant to subdivision (1) of subsection (b) for one motor
vehicle tag. (d) The funds collected pursuant to this section shall be deposited into
the...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
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, farm machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-37A-100.02
Section 45-37A-100.02 Definitions. As used in this article, the following terms shall
have the following meanings: (1) CITY. The City of Center Point, Alabama. (2) CIVIL VIOLATION.
A violation of the ordinance authorized by this article, the penalty for which violation shall
be the payment of a fine, the enforcement of which will not be otherwise permissible. (3)
FINE. The monetary amount assessed by the City of Center Point pursuant to the ordinance authorized
by this article for a determination of civil liability for a traffic signal violation, stop
sign violation, or speeding violation, which may include administrative hearing costs associated
with the infraction. (4) OWNER. The owner of a motor vehicle as shown on the motor vehicle
registration records of the Alabama Department of Revenue or the analogous department or agency
of another state or nation. The term shall not include motor vehicles displaying dealer license
plates, in which event owner shall mean the person to whom the...
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34-9-15
Section 34-9-15 Annual registration; continuing education. (a) No person shall practice
dentistry or dental hygiene in the State of Alabama unless licensed or permitted by the board
and registered annually as required by this chapter. The secretary-treasurer of the board
shall issue to each licensee an initial registration form which shall contain space for the
insertion of name, address, date, and number of license certificate, and other information
as the board shall deem necessary. The licensee shall sign and verify the accuracy of the
registration before a notary public after which he or she shall forward the registration to
the secretary-treasurer of the board together with a fee. Each subsequent registration shall
be made in electronic format or by United States mail upon a form to be determined by the
board. On or before October 1 of each year, every dentist and dental hygienist licensed or
permitted to practice dentistry or dental hygiene in the state shall transmit either...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-15.htm - 4K - Match Info - Similar pages
40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order
to provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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