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11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The
maximum amount of privilege or license tax which the several municipalities within the state
may annually assess and collect of persons operating electric or hydroelectric street railroads,
electric light and power companies, gas companies, waterworks companies, pipe line companies
for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing
companies, whether by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise,
heating companies or other public utilities, incorporated under the laws of this state or
any other state or whether incorporated at all or not, except telephone and telegraph companies,
railroad and sleeping car companies and express companies which are otherwise licensed shall
not exceed three percent of the gross receipts of the business done by the utility in the
municipality during the preceding year; and, for the first year's...
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34-37-1
Section 34-37-1 Definitions. For purposes of this chapter, the following terms shall
have meanings respectively ascribed to them herein unless the context clearly requires a different
meaning: (1) APPRENTICE GAS FITTER OR PLUMBER. A person other than a master or journeyman
gas fitter or plumber, who is engaged in learning and assisting in the installation of gas
pipe, equipment, apparatus, and appliances, and shall work directly under the supervision
of a journeyman or master gas fitter or plumber, and who has successfully fulfilled the registration
requirements of the board and has been duly registered by the board as such for the current
year. The apprentice shall have in his or her possession a current annual certificate. The
certificate shall be available for inspection on request. (2) BOARD. The State of Alabama
Plumbers and Gas Fitters Examining Board as renamed by this chapter. The board shall examine,
certify, and regulate plumbers, gas fitters, and medical gas piping fitters...
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40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy
a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease
tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section
40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson
County Commission shall administer and collect this tax and provide for enforcement penalties
by resolution. The county commission may retain an amount or percentage of the total proceeds
collected in an amount as may be agreed upon by the members of the county commission, but
in no event shall the charge exceed two percent of the total amount of tax collected under
this section. (c) The net proceeds of any lease tax levied pursuant to this section
shall be deposited in the county general fund for general county purpose. (Act 99-672, 2nd
Sp. Sess., p. 174, §3.)...
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9-17-24
Section 9-17-24 Notification requirement; hearing; fees; Alabama Oil and Gas Board Special
Fund. (a) Any person desiring or proposing to drill any well in search of oil or gas or any
person proposing to drill a Class II injection well as defined in the Federal Safe Drinking
Water Act, 42 U.S.C. § 300f et seq., before commencing the drilling of any such well, shall
notify the State Oil and Gas Supervisor upon the form as the State Oil and Gas Supervisor
may prescribe and shall pay to the State Treasurer a fee of three hundred dollars ($300) for
each well. The drilling of any well is hereby prohibited until notice is given and the fee
has been paid as herein provided. The State Oil and Gas Supervisor shall have the power and
authority to prescribe that the form indicate the exact location of the well, the name and
address of the owner, operator, contractor, driller, and any other person responsible for
the conduct of drilling operations, the proposed depth of the well, the elevation of...
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37-7-1
Section 37-7-1 Definitions. The following terms, whenever used or referred to in this
chapter, shall have the following meanings, unless a different meaning clearly appears from
the context: (1) CORPORATION. A corporation formed under this chapter. (2) MUNICIPALITY. Any
county, city or town of this state. (3) PERSON or INHABITANT. Such term includes natural persons,
firms, associations, corporations, business trusts, partnerships and bodies politic. (4) ENERGY.
Such term includes any and all electric energy no matter how generated or produced. (5) SYSTEM.
Such term includes any plant, works, system, facilities or properties, together with all parts
thereof and appurtenances thereto, used or useful in the generation, production, transmission
or distribution of energy. (6) BONDS. Such term includes negotiable bonds, interim certificates
or receipts, notes, debentures and all other evidences of indebtedness either issued or the
payment thereof assumed by a corporation. (7) LAW. Any act or...
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38-1-5
Section 38-1-5 Civil actions against certain persons owning property and supported at
public charge. If any person who has received any relief, support or maintenance at public
charge, under Chapter 8 of this title or as an inmate of any state, county or municipal institution,
was at the time of receiving such relief, support or maintenance the owner of property, the
authorities charged with the care of the poor of the municipality or the authorities in charge
of the institution chargeable with such relief, support or maintenance may file a civil action
for and collect the value of the same against such person and against his estate. In any such
action or proceeding, the statutes of limitation shall not be placed in defense, but the court
may, in its discretion, refuse to enter judgment or allow the claim in favor of the claimant
in any case where a parent, wife or child is dependent on such property for support. The records
kept by the state, county or municipality, for the purpose of...
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40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is
hereby levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege
or license tax against the person on account of the business activities engaged in and in
the amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be as follows: Upon every person, firm or corporation engaged or continuing
within this state in the business of selling at retail any machine, machinery or equipment
which is used in planting, cultivating and harvesting farm products, or used in connection
with the production of agricultural produce or products, livestock or poultry on farms, and
the parts of such machines, machinery or equipment, attachments and replacements therefor
which are made or manufactured for use on or in the operation of such machine, machinery or
equipment, and which are necessary to and customarily used in the operation of such machine,...
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9-15-15
Section 9-15-15 Disposition of revenues from unused lands managed by department; charges
for administration, protection, mapping, etc. Any revenues that shall accrue from the lands
so managed by the Department of Conservation and Natural Resources subject to costs of administration
shall be the property of the department or institution to which the lands belong or in which
the department or institution shall own the beneficial interest. If the land shall be owned
absolutely by the State of Alabama, and shall consist of submerged land, the revenue from
the use of the land, with the exception of offshore oil and gas capital payments and sand
and gravel royalties, shall become a part of the State Lands Fund of the Lands Division of
the Department of Conservation and Natural Resources of the State of Alabama. In all other
cases, however, the reasonable cost of administering, managing, protecting, mapping, surveying,
cruising, or developing any unused lands shall be a charge against the...
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