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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual
license tax to the state, but none to the county. On October 1, 2006, and each year thereafter,
the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the
Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If
business is conducted as a firm or as a corporation in which more than one lawyer is engaged,
each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax
until the first day of October following admission to the bar. The license tax shall be paid
to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected
for the issuance of the license tax levied shall constitute a separate fund to be disbursed
on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first
day of each November as practicable, the Secretary of the...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
45-26-142.11
Section 45-26-142.11 Service charge or fee - Approval; collection. (a) No service charge may
be assessed unless the service charge is approved at a referendum election of the qualified
voters in the district, provided that no person may vote more than once in the election. (b)
Any service charge assessed shall be collected by the revenue commissioner of the county where
the property is located and distributed to the board of the district for fire protection and
emergency medical services and for the administration of the district. (c) The expenses of
establishing and maintaining the district shall be paid for by the proceeds of the service
charge, which shall be assessed and collected from qualified property owners within the district.
The revenues collected from each district, less any costs of collection, shall be used for
fire protection and emergency medical services in the district. The service charge shall be
a personal obligation of the owner of the property served by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-142.11.htm - 2K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state, or have failed or refused to take out a license for operating any
motor vehicle or trailer for which license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
9-11-413
Section 9-11-413 License fee; issuance of license; license to operate a commercial bird hunting
preserve. (a) Except as provided in subsection (b), the privilege license fee for operating
a hunting preserve shall be twenty-five dollars ($25) per year for the first 100 acres of
hunting preserve area plus five dollars ($5) per year for each additional 100 acres or part
thereof. Upon application to the judge of probate of the county in which the preserve is located
and payment of the license fee required in this subsection and an issuance fee of two dollars
($2), the judge of probate shall issue a privilege license to operate a hunting preserve to
the applicant. Privilege licenses to operate hunting preserves shall be issued on forms prescribed
by the Commissioner of Conservation and Natural Resources furnished to the judge of probate.
All fees collected by the judge of probate for issuing hunting preserve licenses shall be
remitted at the same time and in the same manner that hunting and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-413.htm - 2K - Match Info - Similar pages
25-4-40.1
Section 25-4-40.1 Employment Security Enhancement Fund. (a) Retroactive to April 1, 1992, there
is hereby placed upon all wages so defined in Section 25-4-16, paid to employees by employers
subject to pay contributions as provided in Sections 25-4-51 and 25-4-54, except as is hereinafter
provided in this section, a special assessment of 0.06 percent (six one-hundredths of one
percent) of such wages. This assessment shall not apply to wages paid during any calendar
quarter of any calendar year by any employer whose rate of contribution has been computed
under the provisions of Section 25-4-54 to be at least 5.40 percent but not more than 5.45
percent for such calendar year, to any employer who for such calendar year has elected to
make payments in lieu of contributions pursuant to Section 25-4-51, nor to any employer who
has not had sufficient unemployment experience to qualify for a rate determination under Section
25-4-54 for such calendar year. (1) Assessments under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-40.1.htm - 6K - Match Info - Similar pages
40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise tax due
under this chapter shall be made to the Department of Revenue at Montgomery, Alabama, with
checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
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