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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.02.htm - 4K - Match Info - Similar pages
11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations
on condemnation. (a) Except as otherwise provided in subsection (b), whenever in the judgment
of the council, commission, or other governing body of a city or town it may be necessary
or expedient for the carrying out and full exercise of any power granted by the applicable
provisions of this title or any other applicable provision of law, the town or city shall
have full power and authority to acquire by purchase the necessary lands or rights, easements,
or interests therein, thereunder, or thereover or, for the purposes for which private property
may be acquired by condemnation, may proceed to condemn the same in the manner provided by
this article, or by the general laws of this state governing the taking of lands or the acquiring
of interests therein for the uses for which private property may be taken, and such proceedings
shall be governed in every respect by the general laws of this state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-47-170.htm - 3K - Match Info - Similar pages
37-4-116
Section 37-4-116 Fees for inspection and supervision; payment. (a) Each radio utility,
as defined in this article, doing business in this state and subject to the control and jurisdiction
of the commission with respect to its rates and service regulations, shall pay quarterly to
the commission, beginning on November 1, 1988, and on each quarter thereafter, February 1,
May 1, August 1, and November 1 of each year, a fee for the inspection and supervision of
such business during the next preceding fiscal year. Such inspection and supervision fees
shall be paid by such radio utilities in addition to any and all property, franchise, license,
intangible and other taxes, fees and charges now or hereafter provided by law. No similar
inspection and supervision fees shall be levied or assessed by any county or municipality
of the state, and no part of such inspection and supervision fees shall be allowed to any
county or municipality of this state. Such inspection and supervision fees shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-116.htm - 4K - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph
or telephone services. (a) There is hereby levied, in addition to all other taxes of every
kind now imposed by law, and shall be collected as herein provided, a privilege or license
tax against every utility furnishing electricity, domestic water, or natural gas in the State
of Alabama. The amount of the tax shall be determined by the application of rates against
gross sales or gross receipts, as the case may be, from the furnishing of such services in
the State of Alabama. The tax shall be computed monthly with respect to each person to whom
such services are furnished, in accordance with the following table: If monthly gross sales
or gross receipts respecting a person are: The tax is: Not over $40,000 4% of such gross sales
or gross receipts Over $40,000 but not over $60,000 $1,600 plus 3% of excess over $40,000
Over $60,000 $2,200 plus 2% of excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes
of this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-1.htm - 2K - Match Info - Similar pages
45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.03.htm - 5K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest,
penalties, and fees. (a) A self-help business improvement district ordinance shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
40-18-19
Section 40-18-19 Exemptions - Generally. (a) The following exemptions from income taxation
shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions
and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement
System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement
allowances, pensions and annuities or optional allowances, approved by the Board of Control
of the Employees' Retirement System of Alabama, which exempt status is set out in Section
36-27-28. (3) The first eight thousand dollars ($8,000) of any retirement compensation, retirement
allowances, pensions and annuities, or optional allowances, received by any eligible firefighter,
as defined in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any
firefighting agency established in the State of Alabama, but only if such retirement compensation,
retirement allowances, pensions and annuities, or optional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-19.htm - 9K - Match Info - Similar pages
28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
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