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45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby
authorized with or without a referendum of the people, to levy and impose, in addition to
all other taxes, including municipal gross receipts license taxes now imposed by law, a special
county privilege license tax paralleling the state sales tax, such privilege license tax to
be determined by the application of rates against gross sales or gross receipts, as the case
may be, and within specified areas at the rate of one percent of the gross proceeds of sales
or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum
election on the issue of an additional sales tax in any manner which it deems appropriate
and the costs of such election shall be paid from the county general fund. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.072.htm - 1K - Match Info - Similar pages
45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.
(a) There is hereby levied and imposed with the county, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be, and within specified areas
at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any business and the gross proceeds of
all sales which are presently exempted under the state sales tax statutes from the computation
of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.102.htm - 1K - Match Info - Similar pages
45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.htm - 3K - Match Info - Similar pages
45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby
authorized to levy and impose, in addition to all other taxes, including municipal gross receipts
license taxes now imposed by law, a special county one-third cent privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. (b) There are exempted,
however, from this section and from the computation of the amount of the additional tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of the state sales and use tax. (Act 91-434, p. 771, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.32.htm - 1K - Match Info - Similar pages
45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.12.htm - 1K - Match Info - Similar pages
10A-20-9.04
Section 10A-20-9.04 Exemption of certain waterworks from ad valorem taxes and state or county
license taxes on gross receipts. All associations or corporations heretofore or hereafter
organized pursuant to this article for the purpose of operating waterworks for unincorporated
areas shall be exempt from the payment of all state, county, municipal, or other ad valorem
taxes and shall be exempt from paying any state or county license tax on any gross receipts
of the association or corporation. (Code 1907, §3573; Code 1923, §7046; Code 1940, T. 10,
§168; Acts 1966, Ex. Sess., No. 445, p. 602, §1; Acts 1976, No. 584, p. 795; §10-4-193;
amended and renumbered by Act 2009-513, p. 967, §340.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-20-9.04.htm - 1K - Match Info - Similar pages
11-43C-45
Section 11-43C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43C-45.htm - 1K - Match Info - Similar pages
11-44C-45
Section 11-44C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44C-45.htm - 1K - Match Info - Similar pages
16-16B-6
Section 16-16B-6 (Implementation Conditioned on Separate Legislative Enactment.) Appropriation
of revenues to the authority; pledge thereof for. For the purpose of providing for payment
of the principal, premium (if any), and interest on the Bonds, and to accomplish the objectives
of this chapter, there is hereby irrevocably pledged to those purposes, and hereby appropriated,
such amount as may be necessary therefor from the following sources: (a) The residue of the
receipts from the excise tax ("the utility gross receipts tax") levied by Title
40, Chapter 21, Article 3, as amended ("Article 3"), remaining after payment of
the expenses of administration and enforcement of Article 3, being that portion of the tax
that is required by Article 3 to be deposited in the State Treasury to the credit of the Trust
Fund, after there shall have been taken from the residue the amount necessary to pay at their
respective maturities the principal of and interest on those bonds issued by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16B-6.htm - 5K - Match Info - Similar pages
45-14-243.02
Section 45-14-243.02 Levy of tax; exemptions. (a) The county commission is hereby granted the
authority, if they so desire or deem necessary, to levy and impose in addition to all other
taxes, including municipal gross receipts license taxes now imposed by law, a special county
one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas. (b) There are exempted, however, from the provisions
of this part and from the computation of the amount of the additional tax imposed in this
part, the gross receipts of any business and the gross proceeds of all sales which are presently
exempted under the state sales tax statutes from the computation of the amount of the state
sales tax. (Act 89-298, p. 482, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.02.htm - 1K - Match Info - Similar pages
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