22-21-108
Section 22-21-108 Issuance of securities - Execution and delivery; interest; payment;
refunding; status; tax exemption. Securities of the hospital corporation may be executed and
delivered by it at any time, and from time to time, shall be in such form and denomination
and of such tenor and maturities, shall contain such provisions not inconsistent with this
division and shall bear such rate or rates of interest payable and evidenced in such manner
as may be provided by resolution of the directors of the hospital corporation providing for
their issuance. Such securities shall be payable at such place or places, either within or
without the state, as shall be prescribed in the resolution of the directors of the hospital
corporation providing for their issuance. Such securities, and any interest coupons applicable
thereto, shall be executed in such manner and shall be substantially in the form provided
for in the authorizing resolution. Any securities issued by any hospital corporation...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain
taxes; certificate of exemption. (a) The exercise of the powers granted by this article shall
be in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge,
or tunnel project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If
any person shall engage in or continue in any business for which a privilege tax is imposed
by Section 40-23-2 as a condition precedent to engaging or continuing in such business,
the person shall apply for and obtain from the Department of Revenue a license to engage in
and to conduct such business for the current tax year upon the condition that the person shall
pay the taxes accruing to the State of Alabama under the provisions of this division; provided,
that no license shall be issued under the provisions of this division to any person who has
not complied with the provisions of this division, and no provision of this division shall
be construed as relieving any person from the payment of any license or privilege tax now
or hereafter imposed by law. (b)(1) Any person applying for an initial license or the renewal
of an expired or cancelled license on or after January 1, 2020, who is in the...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, marine slip, place or space for tent camping, place or space provided
for a motor home, travel trailer, self-propelled camper or house car, truck camper, or similar
recreational vehicle commonly known as a R.V., or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in any county
which is located in the geographic region comprising the Alabama mountain lakes area, those
being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence,
Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be...
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45-35-200
Section 45-35-200 License Commissioner. (a) There is created the office of License Commissioner
in Houston County, Alabama. He or she shall take office immediately upon this section
becoming law, and the appointment made by the Houston County Commission. The license commissioner
shall serve thereafter at the pleasure of the Houston County Commission and shall be classified
as an exempt employee under the Houston County Civil Service System, Part 1, commencing with
Section 45-35-120, of Article 12. (b) The office of license inspector provided for
by Section 40-12-10 is abolished. The license commissioner shall enforce all laws concerning
licenses and shall have the responsibility to see that the necessary licenses and tags are
purchased. The license commissioner shall have the authority to issue citations to insure
that the necessary licenses or tags are purchased. (c) The license commissioner shall be paid
such salary as shall be set and approved by the Houston County Commission; and...
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45-37-162.02
Section 45-37-162.02 Notice and hearing. (a) The county may not issue debt unless it
gives notice of the proposed debt issuance as provided in subsection (b) and a hearing is
held as provided in Section 45-37-162.03. The county may not enter into a swap agreement
unless notice of the proposed swap agreement is given as provided in subsection (d), a hearing
is held as provided in Section 45-37-162.03, and competitive bids for the swap agreement
are requested as provided in Section 45-37-162.04. (b) The county shall provide notice
of a public hearing on the proposed issuance of debt. The notice shall be published in a newspaper
of general circulation in the county not less than four days before the public hearing and
shall include a brief description of all of the following information with respect to the
proposed debt: (1) The maximum principal amount of debt to be issued and the purpose or purposes
for which the debt is to be issued. (2) The interest rate or rates on the debt, if...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee 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) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person
engaging in commercial telephone solicitation where the solicitation is an isolated transaction
and not done in the course of a pattern of repeated transactions of like nature. (2) A person
making calls for religious, charitable, political, educational, or other noncommercial purposes
or a person soliciting for a nonprofit corporation if that corporation is properly registered
with the Secretary of State and is included within the exemption of the Alabama Revenue Code
or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed
under Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof.
(3) A person soliciting: a. Without the intent to complete or obtain provisional acceptance
of a sale during the telephone solicitation. b. Who does not make the major sales presentation
during the telephone solicitation. c. Without the intent to complete, and...
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11-104-5
Section 11-104-5 Funding; trust investments. (a) Subject to any limitations necessary
to ensure the tax-exempt status of a trust, the sources of funding to a trust may be any of
the following: (1) Appropriations made by the governmental entity. (2) Contributions by employees
and retired employees. (3) Employer contributions. (4) Investment income. (5) Proceeds of
any gifts, grants, or contributions. (6) Transfers from another trust or fund held by a governmental
entity. (7) Bonds, warrants, notes, or other evidence of indebtedness. (8) All other sources
permitted by law. (b) Subject to payment for fees and reasonable expenses of maintaining a
trust, the funds deposited into a trust shall be used for the exclusive purpose of funding
post-employment benefit obligations of the governmental entity or entities. The agreements
creating a trust shall be irrevocable, subject to subsection (e) of Section 11-104-3
and Section 11-104-8, and the assets of a trust shall not be expended, disbursed,...

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