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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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40-21-54
Section 40-21-54 Electric, hydroelectric, gas, or any other public utility - Not to
constitute part of gross receipts for purposes of computation of state, county or municipal
tax, etc. The provisions of any state, county or municipal ordinance or law to the contrary
notwithstanding, the tax levied and collectible pursuant to Section 40-21-53 shall
be deductible from and shall not constitute a part of gross receipts for purposes of computing
the amount due under any state, county or municipal tax, excise, license, or fee which is
based upon or measured by the gross receipts of any person, firm, municipality, or corporation
operating an electric or hydroelectric public utility subject to the tax levied by said section.
(Acts 1971, No. 1412, p. 2406, ยง2.)...
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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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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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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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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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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
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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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide
funds for financing the cost of public buildings, the Limestone County Commission is hereby
authorized by resolution to levy and provide for the assessment and collection of sales and
use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in such county. The sales or use tax levied pursuant to this section
shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under
Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle,
truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed
with the license commissioner, where not collected by a licensed Alabama dealer at time of
sale, shall be collected and the collection fees shall be paid in accordance with Sections
40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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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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