|
40-26B-2
Section 40-26B-2 Privilege tax upon providers of pharmaceutical services; exceptions.
To provide further for the availability of indigent health care, the operation of the Medicaid
Program and the maintenance and expansion of medical services thereunder, there is hereby
levied and shall be collected as provided in this article a privilege tax on the business
activities of every provider of pharmaceutical services to the citizens of Alabama, except
for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated
by the State of Alabama or an agency thereof. The privilege tax imposed by this article is
in addition to all other taxes of any kind now imposed by law, and shall be at the rate of
10 cents for each prescription filled or refilled for a citizen of Alabama. (Acts 1991, No.
91-124, p. 148, §2; Act 2002-414, p. 1058, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-2.htm - 1K - Match Info - Similar pages
40-21-64
Section 40-21-64 Counties not to levy privilege or license taxes. No county shall levy
a privilege or license tax on any business or occupation on which a privilege or license tax
is levied by this article or on any telephone or telegraph utility business. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-64.htm - 659 bytes - Match Info - Similar pages
40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-50.htm - 5K - Match Info - Similar pages
11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-180.htm - 3K - Match Info - Similar pages
28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition
to the licenses provided for by Chapter 3A of this title, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of said Chapter 3A who sells,
stores or receives for the purpose of distribution, to any person, firm, corporation, club
or association within the State of Alabama any malt or brewed beverages. The tax levied hereby
shall be measured by and graduated in accordance with the volume of sales by such person of
malt or brewed beverages, and shall be an amount equal to $.05 for each 12 fluid ounces or
fractional part thereof. (b) Collection. The tax levied by subsection (a) of this section
shall be collected by the Alabama Alcoholic Beverage Control Board and said tax shall be added
to the sales price of all malt or brewed beverages sold, and shall be collected from the purchasers.
It shall be unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
40-12-5
Section 40-12-5 County license tax for school purposes - Collection and enforcement.
The state Department of Revenue shall, on request by resolution of the governing body of each
of the several counties, administer and collect all taxes levied and assessed by the governing
body of each of the several counties pursuant to and under the authority of Section
40-12-4. (Acts 1971, No. 346, p. 634, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-5.htm - 706 bytes - Match Info - Similar pages
11-3-11.1
Section 11-3-11.1 Authorization, adoption, levy, assessment, collection, or enforcement
of excise, privilege, or license taxes ratified. The action of the governing body of any county
in levying, authorizing, adopting, assessing, collecting, and enforcing any excise, privilege,
or license tax levied, assessed, collected, and enforced on the effective date hereof is hereby
ratified, approved, validated, and confirmed, regardless of any defect which might exist in
the authorization, adoption, levy, assessment, collection, or enforcement of any such tax,
including, without limitation, defects in the adoption of any underlying act of the Legislature
authorizing such authorization, adoption, levy, assessment, collection, or enforcement, any
failure to publish any notice which might otherwise be required with respect to any of the
foregoing, or any failure by any such governing body to comply with any statutory requirement
with respect to any of the foregoing matters; provided that this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.1.htm - 1K - Match Info - Similar pages
16-13-120
Section 16-13-120 Authority to issue; interest rate; terms, use of proceeds, etc. In
any county in which a special license or privilege tax or excise tax may now or hereafter
be levied, or the proceeds of any ad valorem tax equivalent shall be apportioned, by local
act of the Legislature of Alabama, the county board of education of the county or the city
board of education of any city in the county, as the case may be, may sell and issue interest-bearing
warrants, the principal of and the interest on which shall be payable solely from that portion
of the proceeds from such tax or tax equivalent which may be apportioned and paid to such
board of education. Any such warrants may bear such rate or rates of interest not exceeding
12 percent per annum, payable semiannually, may be in such denomination or denominations,
may mature over such period of time not exceeding 30 years after their date, may be sold at
public or private sale at such price or prices, may be made redeemable prior to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-120.htm - 3K - Match Info - Similar pages
40-6A-5
Section 40-6A-5 Support services provided by local governing bodies; compensation of
office personnel; membership in Merit System. The governing bodies of each of the counties
of this state shall provide the tax assessor, tax collector, revenue commissioner, license
commissioner or such other official charged with assessing and collecting ad valorem taxes
with such office personnel, clerks, and deputies, and such quarters, books, stationery, furniture,
equipment, and other such conveniences and supplies as may be necessary for the proper and
efficient conduct of such offices. The compensation of any personnel so provided shall be
fixed by said governing body and shall be paid in equal installments out of the general fund
of the county. Notwithstanding the Alabama Ethics Act, any employees working in such offices
prior to the passage of such act may be continued as employees in such offices by the county
governing body. All employees in such offices in counties which operate a merit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-5.htm - 1K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
|