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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...
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2-17A-3
Section 2-17A-3 Contracts for inspection services by Department of Agriculture and Industries;
fees for inspection services. The Commissioner of Agriculture and Industries, with approval
of the State Board of Agriculture and Industries, is authorized and empowered to enter into
agreements of contract with any person, firm, corporation or association on terms mutually
agreeable with the parties thereto whereby the Department of Agriculture and Industries shall
provide qualified personnel to perform rabbit meat and rabbit meat food products inspection
in accordance with such rules and regulations as may be adopted under authority of this chapter.
The Commissioner of Agriculture and Industries, under authority of contracts for inspection
work as authorized in this section, is empowered to charge and collect fees for inspection
services to be performed, which fees shall be in the nature of a contribution to defray the
cost of such services. All amounts collected as inspection fees shall be...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days
or...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery
of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business
or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and all
costs and fees and penalties which shall have accrued, or for which such person, firm, or
corporation shall have become liable in any proceedings commenced for the collection of such
license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
41-9-73
Section 41-9-73 Appropriations for payment of awards, etc. There is hereby appropriated
annually out of the General Fund of the State of Alabama, the State Insurance Fund, the fund
of the Department of Corrections, the Education Trust Fund, the Special Mental Health Fund
or any other fund of the state, to be determined by the Board of Adjustment, an amount, not
exceeding $1,000,000.00 for each fiscal year, as may be necessary to pay the claims ordered
paid by the Board of Adjustment and its expenses. There is also hereby appropriated, for each
fiscal year, an additional amount, not exceeding $175,000.00, from funds of the State Department
of Transportation to pay the claims chargeable against the State Department of Transportation
which are ordered paid by the Board of Adjustment and its expenses. There is also appropriated,
in addition to the foregoing appropriations, from the State General Fund to the State Board
of Adjustment, the sum of $400,000.00 for each fiscal year for the...
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45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Coffee County who desires to operate a motor vehicle on the public
highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge
of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided under this
subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate
and on the same basis as is provided in Article 5, commencing with Section 40-12-240,
of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions...
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45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation;
disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor
vehicle which is principally used in Barbour County who desires to operate a motor vehicle
on the public highways of Alabama shall first be required to pay ad valorem taxes and sales
taxes to the judge of probate. The judge of probate shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the probate
office for one year after each audit. The license tag shall be evidence of the payment of
the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for
ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as
is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...
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45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this part. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly...
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28-3-203
Section 28-3-203 Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212,
p. 264, ยง3. (b) Levy and collection. In addition to all other taxes of every kind now imposed
by law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of 13 percent upon the selling price of all
spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be
collected by the board from the purchaser at the time the purchase price is paid. The markup
as currently established by the board on spirituous or vinous liquors shall not be reduced
by the board for the purpose of absorbing the tax levied by this subsection, it being the
intention of this provision that the said tax shall be passed on to the purchaser. (c) Disposition
of proceeds. (1) 38.5 percent of the revenues collected under the provisions of subsection
(b) of this section shall be paid into the State Treasury to the credit of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-203.htm - 2K - Match Info - Similar pages
36-27-21.3
Section 36-27-21.3 Cost-of-living increases; funding. (a) There is hereby provided,
commencing October 1, 1982, to any person retired prior to October 1, 1981, under the Teachers'
Retirement System or Employees' Retirement System of Alabama and who is receiving a retirement
allowance therefrom, a cost-of-living increase of $1.00 per month for each year of creditable
service attained by said member; provided any person retired under the provisions of Section
36-27-7, or 36-27-7.1 shall receive an increase of $.50 per month for each year of creditable
service attained by said member. In addition to the foregoing amount an additional $1.00 per
month increase may be granted upon the occurrence of certain conditions set forth in subsection
(e) of this section; provided any person retired under the provisions of Section
36-27-7, or 36-27-7.1 may receive an additional $.50 per month increase upon the occurrence
of certain conditions pursuant to subsection (e) of this section. Effective...
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