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40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such
as a street railroad or interurban railroad operated by electricity or other motive power,
waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline,
water or other commodities, gas distributing companies, whether by means of pipeline or by
tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except
electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies
and express companies which are otherwise licensed, shall pay to the state a license tax equal
to two and two-tenths percent on each $1 of gross receipts of such public utility in this
state for the preceding year. For the first year's business, where an existing public utility
is taken over, such license tax payable to the state shall be equal to two and two-tenths
percent on each $1 of the gross receipts for the preceding year of the public utility...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License
tax - Credit on electric bills for certain persons. (a) Each person, firm, or corporation,
including any corporations operating an electric or hydroelectric public utility; or a gas
public utility; or any privately owned and operated wastewater system as defined in Section
22-25B-1 which is required by Chapter 25B of Title 22, to be operated and maintained by a
wastewater management entity certified by the Public Service Commission; or any other public
or municipal utility now paying the two and two-tenths percent shall be subject to the provisions
of this section and shall pay to the state a license tax equal to two and two-tenths
percent on each $1 of gross receipts of such public utility for the preceding year; except,
that gross receipts from the sale of electricity for resale by such electric or hydroelectric
public utilities and gross receipts from the sale of electricity to the persons...
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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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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37-2-41
Section 37-2-41 Inspection and supervision fees; election. (a) Each transportation company
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
November 1, 1985 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 transportation
companies 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 measured by the...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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11-49-1
Section 11-49-1 Consent to use public streets, etc., for construction or operation of
public utility or private enterprise; fees. (a) No person, firm, association, or corporation
shall be authorized to use the streets, avenues, alleys, and other public places of cities
or towns for the construction or operation of any public utility or private enterprise without
first obtaining the consent of the proper authorities of the city or town. (b) No electric
supplier, as defined in Section 37-14-31(1), which has an assigned service territory
established by general law enacted by the Legislature and which is subject to payment of a
privilege or license tax or other tax or fee established by general law enacted by the Legislature
to a city or town which authorizes a levy not to exceed three percent of the gross receipts
of the business done by the electric supplier in the municipality during the preceding year,
and which authorizes a levy not to exceed one and one-half percent of the gross...
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37-1-80.2
Section 37-1-80.2 Dual party relay system and fund; board of trustees; funding of other
services; liability of trustees. (a) The Alabama Public Service Commission shall impose a
surcharge on each access line of each customer of the local exchange companies operating in
Alabama to fund a dual party relay system whereby a deaf or hearing-impaired person may communicate
with other such persons or with hearing persons via telephone. The fee may be imposed by order
of the Alabama Public Service Commission on the access line. (b) The Alabama Public Service
Commission shall establish the amount to be imposed based on the amount of funding necessary
to implement and maintain such system. However, no additional fees other than the surcharge
may be imposed on any user of this deaf and hearing-impaired service. (c) The local exchange
companies shall collect the surcharge from their customers and transfer the moneys collected
to the Alabama Public Service Commission to be deposited into a special...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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