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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision of the
County Commission of Lowndes County. The commission shall provide...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.htm - 2K - Match Info - Similar pages
8-39-4
Section 8-39-4 Refund or replacement for assistive device with a non comformity. (a) If the
manufacturer, dealer, or lessor either refuses to accept a device that a consumer makes available
for repairs or makes a reasonable attempt to repair, but the nonconformity is not actually
repaired, the manufacturer shall be required to provide a refund or replacement of the device,
whichever is requested by the consumer or the agency, as follows: (1) If the consumer or the
agency requests a refund for a device that was purchased, the manufacturer shall refund to
the consumer and to any holder of a perfected security interest in the assistive device of
the consumer, as their interest may appear, the full purchase price plus any finance charge
or sales tax paid by the consumer at the point of sale and any collateral costs incurred by
the consumer, less a reasonable allowance for use. When the manufacturer provides the refund,
the consumer or the agency shall return the assistive device having the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-39-4.htm - 2K - Match Info - Similar pages
36-36-6
Section 36-36-6 Sources of funding; use of assets; distributions; modification and termination
of trusts; taxation; financial statement. (a) The sources of funding to the Alabama Retired
State Employees' Health Care Trust may be: (1) appropriations made by the Legislature; (2)
contributions by employees and retired employees; (3) employer contributions; (4) investment
income; (5) proceeds of any gifts, grants, or contributions; (6) transfers from the State
Employees' Insurance Fund; and (7) all other sources permitted by law. (b) The sources of
funding to the Alabama Retired Education Employees' Health Care Trust may be: (1) appropriations
made by the Legislature; (2) contributions by employees and retired employees; (3) employer
contributions; (4) investment income; (5) proceeds of any gifts, grants, or contributions;
(6) transfers from the Public Education Employees' Health Insurance Fund; and (7) all other
sources permitted by law. (c) The agreements creating the trusts shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-36-6.htm - 5K - Match Info - Similar pages
40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged
by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian Nation or
Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing tobacco,
snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-70.htm - 3K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-99-8
Section 11-99-8 Financing of project costs. (a) Payment of project costs may be made by any
of the following methods or any combination thereof: (1) Payment from the tax increment fund
of the tax increment district if the purpose of the payment is one provided for in Section
11-99-6 hereof; (2) Payment out of the general funds of the public entity, such payments being
used either directly by the public entity to pay such costs or used by a third party recipient
of such funds to pay such costs if within a Major 21st Century Manufacturing Zone; (3) Payment
out of the proceeds of the sale of warrants, bonds or notes (whether public improvement bonds
or notes, mortgage bonds, notes or certificates, revenue bonds or notes, or otherwise) issued
by the public entity, such payments being used either directly by the public entity to pay
such costs or used by a third party recipient of such funds to pay such costs if within a
Major 21st Century Manufacturing Zone; (4) Payment out of the proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99-8.htm - 4K - Match Info - Similar pages
40-17-168.5
Section 40-17-168.5 Surety bond. (a) Upon approval of the application by the department, the
applicant must file with the department a surety bond. The bond amount for an applicant for
a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall be a minimum
of twenty-five thousand dollars ($25,000) or in the approximate amount of twice the average
monthly tax liability, whichever is greater. (b) The department shall review the bond amounts
every five years beginning January 2023 to ensure that each public seller of CNG/LNG and each
fleet producer of CNG/LNG has posted a surety bond sufficient to cover twice the average monthly
tax liability as referenced in subdivision (a). Based upon this review or at any time that
the department determines that the bond amount is insufficient to cover twice the average
monthly tax liability, the commissioner may require an additional surety bond from any licensee
under one or more of the following circumstances: (1) The commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.5.htm - 4K - Match Info - Similar pages
40-29-121
Section 40-29-121 Automated sales suppression devices or phantom-ware. (a) For purposes of
this section, the following terms have the following meanings: (1) AUTOMATED SALES SUPPRESSION
DEVICE. A software program carried on a memory stick or removable compact disc, accessed through
an Internet link, or by any other means, that falsifies the electronic records of electronic
cash registers and other point-of-sale systems, including, but not limited to, transaction
data and transaction reports. (2) ELECTRONIC CASH REGISTER. A device that keeps a register
or supporting documents through the use of an electronic device or computer system designed
to record transaction data for the purpose of computing, compiling, or processing retail sales
and other transaction data. (3) PHANTOM-WARE. Any hidden or concealed programming option embedded
in the operating system of an electronic cash register or hardwired into the electronic cash
register that can be used to create a second set of records or...
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