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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - 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
40-23-204
Section 40-23-204 Recommended changes in existing tax laws. (a) In addition to the duties set
out in Section 40-23-202, the commission shall research Alabama's existing tax laws to identify
what changes in existing law will be necessary in order to bring Alabama in compliance with
the agreement in the event that federal legislation adopting the agreement becomes law. The
commissioner of the department, or his or her designee, shall assist the commission as necessary
in carrying out this function, and once the commission's research is completed, shall assist
the commission in drafting legislation proposing the changes it identifies as necessary to
bring the state into compliance with the agreement. (b) The commission shall make preliminary
recommendations regarding necessary changes in Alabama's existing tax laws within six months
of filing the written report required in subsection (b) of Section 40-23-203. The preliminary
recommendations approved by the commission shall be distributed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-204.htm - 2K - Match Info - Similar pages
11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION.
The purchase of prepaid wireless telecommunications service from a seller for any purpose
other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless
telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE.
A service that meets all of the following requirements: a. Authorizes the purchase of CMRS,
either exclusively or in conjunction with other services. b. Must be paid for in advance.
c. Is sold in units or dollars whose number or dollar value declines with use and is known
on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current
CMRS emergency telephone service charge established under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-5.3.htm - 6K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16A-7.htm - 24K - Match Info - Similar pages
16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-8.htm - 10K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
45-20-172.54
Section 45-20-172.54 Report of cost of demolition; adoption of resolution fixing costs; proceeds
of sale of salvaged materials; objections to findings of cost; notice. Upon demolition of
the building or structure, the appropriate city official shall make an itemized written report
to the governing body of the cost thereof. The cost of the demolition shall be the actual
cost the city incurs in the demolition should the city use its own forces, including administrative
costs the city incurs in abating the nuisance. Should the city contract for demolition, the
cost shall be the actual cost the contractor charges the city for the demolition, including
administrative costs the city incurs in abating the nuisance. Upon report of the costs by
the appropriate city official, the governing body shall adopt a resolution fixing the costs
which it finds were incurred in the demolition and assessing the same against the property;
provided, however, the proceeds of any moneys received from the use of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-172.54.htm - 2K - Match Info - Similar pages
45-3-171.22
Section 45-3-171.22 Report of cost of demolition; adoption of resolution fixing costs; proceeds
of sale of salvaged materials; objections to finding of cost; notice. Upon demolition of the
building or structure, the appropriate city official shall make an itemized written report
to the governing body of the cost thereof. The cost of the demolition shall be the actual
cost the city incurs in the demolition should the city use its own forces, including administrative
costs the city incurs in abating the nuisance. Should the city contract for demolition, the
cost shall be the actual cost the contractor charges the city for the demolition, including
administrative costs the city incurs in abating the nuisance. Upon report of the costs by
the appropriate city official, the governing body shall adopt a resolution fixing the costs
which it finds were incurred in the demolition and assessing the same against the property;
provided, however, the proceeds of any moneys received from the use of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.22.htm - 2K - Match Info - Similar pages
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