45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman County, in addition to all other taxes now imposed by law, special county privilege license and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within Cullman County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section shall only apply to Barbour 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)(1) The County Commission of Barbour County, after a public hearing, notice of which has been given for at least two consecutive weeks in a newspaper of general circulation in the county and by posting the notice outside the offices of the county commission, may levy, in addition to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and excise license tax against gross sales and gross receipts. All notices shall state the date, time, and location of the meeting at which the proposal to levy a sales, use, and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-245.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
45-49A-64.01
Section 45-49A-64.01 Definitions. The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein. (1) APPLICANT. A natural person who files a written application with the governing body of any municipality to which this part applies all in accordance with Section 45-49A-64.03. (2) AUTHORITY. A public corporation organized pursuant to this part. (3) AUTHORIZING MUNICIPALITY. Any municipality the governing body of which shall have adopted an authorizing resolution. (4) AUTHORIZING RESOLUTION. A resolution, adopted by the governing body of any municipality to which this part applies all in accordance with Section 45-49A-64.03, that authorizes the incorporation of an authority. (5) BOARD. The board of directors of an authority. (6) BONDS. Includes bonds, notes, and certificates representing an obligation to pay money. (7) CHIEF...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-64.01.htm - 3K - Match Info - Similar pages
34-27A-3
Section 34-27A-3 License required to do certain acts; unlawful behavior; violations; assistance with appraisal; evaluations. (a) It shall be unlawful for any person, partnership, or corporation, for a fee or other valuable consideration, or with the intention or expectation of receiving or collecting a fee or valuable consideration from another, to do any of the following unless he or she is licensed under this article: (1) To be employed to perform or to perform an appraisal as defined in this article where the subject property of the assignment lies within the borders of the State of Alabama. (2) Present himself or herself, or allow himself or herself to be presented, as being able to perform an appraisal for which a license is required under this article. (b) It shall be unlawful for a person, other than a licensed real estate appraiser, to assume or use that title or any title, designation, or abbreviation likely to create the impression of licensure as a real estate appraiser by...
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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country. (7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by the base jurisdiction, as evidenced by an identification...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee of the department duly authorized by the commissioner,...
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40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared state of emergency. (a) An out-of-state employee performing disaster or emergency related work on infrastructure owned or operated by a registered business, municipality, county, or public corporation shall not be considered to have established residency or a presence in the state that would require that person or his or her employer to file and pay income taxes or to be subject to tax withholdings or to file and pay any other state or local tax or fee which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction during one or more disaster periods. This includes any related state or local employer withholdings and remittance obligations, but does not include any transaction taxes and fees as described in subsection (d). (b) Any out-of-state business that has no registrations or tax filings or nexus in the state prior to a declared state disaster or...
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38-14-1
Section 38-14-1 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) DEPARTMENT. The Department of Human Resources. (2) ELIGIBLE INDIVIDUAL or FAMILY MEMBER. A person whose household income is equal to or less than 80 percent of the median household income for the state or less than 200 percent of the federal poverty guidelines, whichever is greater. (3) EMERGENCY. Payments for necessary medical expenses of the account owner or family member, expenses to avoid the eviction of the account owner from the account owner's primary residence, and for necessary living expenses following a loss of income (4) FIDUCIARY ORGANIZATION. Any nonprofit, fund-raising organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, as amended; any certified community development financial institution; any credit union chartered under federal or state law; or any Indian tribe as defined in Section 4(12) of the Native American...
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40-18-25
Section 40-18-25 Estates and trusts. (a) For purposes of this chapter, the income and deductions, including the distribution deduction, of estates and trusts shall be determined in accordance with Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, 26 U.S.C. ยง641 et seq., relating to estates, trusts, beneficiaries, and decedents, except as otherwise provided in this section. (1) The income and deductions shall be increased by any items that are includable or deductible by an individual in computing Alabama income tax but are not includable or not deductible by an individual in computing federal income tax. (2) The income and deductions shall be decreased by any items that are not includable or not deductible by an individual in computing Alabama income tax but are includable or deductible by an individual in computing federal income tax. (b) For purposes of this chapter, the income and deductions of beneficiaries of estates and trusts, and persons who are treated as...
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