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45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) 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 subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.02.htm - 1K - Match Info - Similar pages
45-46-242.21
Section 45-46-242.21 Levy of tax; exemptions. (a) The County Commission of Marengo County may
levy, in addition to all other taxes including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
(b) 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
subpart. (Act 2004-287, p. 402, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.21.htm - 828 bytes - Match Info - Similar pages
45-18-243.02
Section 45-18-243.02 Levy of tax; exemptions. (a) The County Commission of Conecuh County may
levy, and repeal after the levy, in addition to all other taxes, including, but not limited
to, municipal gross receipts license taxes, a one cent privilege license tax against gross
sales or gross receipts. (b) 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 part. (Act 98-131, p. 192, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.02.htm - 842 bytes - Match Info - Similar pages
40-12-43
Section 40-12-43 Actuaries, auditors, and public accountants. Each professional actuary, auditor,
or public accountant shall pay a license tax of $25 to the state, but no license tax shall
be paid to the county. If such business is conducted as a firm or as a corporation in which
more than one person above named is engaged, each person so engaged shall pay a license tax
of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-43.htm - 741 bytes - Match Info - Similar pages
40-12-48
Section 40-12-48 Architects. Each architect practicing his profession for the public shall
pay to the state a license tax of $25, but no license shall be paid to the county. If such
business is conducted as a firm or as a corporation in which more than one person above named
is engaged, each person so engaged shall pay the amount provided above. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §459.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-48.htm - 708 bytes - Match Info - Similar pages
40-21-86
Section 40-21-86 Responsibilities of utilities. Every person engaged in the State of Alabama
in the furnishing of utility services shall add to the price or charge for such utility services
to every purchaser thereof an amount equal to the prescribed percentage of the gross price
or gross charge therefor and shall collect said amount from every purchaser of such utility
services. It shall be unlawful for any person furnishing utility services to fail or refuse
to collect from the purchaser the amount required by this section to be collected, and it
shall likewise be unlawful to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of said amount or
any portion thereof. The provisions of this section that the tax herein levied shall be collected
from the purchaser shall in no way relieve any utility of the tax herein levied; nor shall
the inability, impracticability, refusal, or failure so to collect...
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45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.02.htm - 1K - Match Info - Similar pages
45-11-247.01
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The County
Commission of Chilton County may levy, in addition to all other taxes, including, but not
limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts. Notwithstanding the foregoing, the amount authorized to be
levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery,
boats, and machinery used for manufacturing, which are exempt from the provisions of this
part. (b) 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 part. (Act 96-631, p. 1002, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.01.htm - 1K - Match Info - Similar pages
45-49-261.16
Section 45-49-261.16 Construction setbacks. (a) The Mobile County Commission, through the county
planning and zoning commission, shall regulate the construction setback from the centerline
of any state or county public road or highway located within the jurisdiction of the commission.
(b) The provisions of this section do not apply to poles, facilities, structures, water, gas,
sewer, electric, telephone, billboards, or utility lines or other facilities of public utilities.
(c) The construction setback from any state or county public road or highway shall vary according
to the highway functional classifications submitted by the Mobile County Commission and approved
by the Federal Highway Administration for Mobile County. (d) The functional classifications
and the construction setbacks required for each classification are established as follows:
(1) Principal arterials require a 125 foot setback from the centerline of the right-of-way.
(2) Minor arterials require a 100 foot setback from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-261.16.htm - 2K - Match Info - Similar pages
11-54B-20
Section 11-54B-20 Tax exemption. A nonprofit corporation designated as a district management
corporation under this article shall be exempt from the state corporate income tax, corporate
franchise tax, and permit fee and from state, county, and municipal sales, use, license, gross
receipts, and ad valorem taxes. (Acts 1994, No. 94-677, §20.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-20.htm - 651 bytes - Match Info - Similar pages
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