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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of
tangible personal property, not including, however, materials and supplies bought for
use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden, purchased at retail after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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45-40-245.31
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character not including, however, bonds or other evidences of debts or stock,
nor sales of material and supplies to any person for use in fulfilling a contract for the
painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons
burden an amount not exceeding one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein;...
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45-41-244.20
Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in
that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter
area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon
every person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
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45-41-244.51
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation (including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stocks, nor sales of materials and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount not exceeding one percent of the gross proceeds of sales
of the business, except where a different amount is expressly provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby
authorized to levy and impose excise taxes on the storage, use, or other consumption of property
in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or other consumption in the county of tangible
personal property (not including, however, materials and supplies bought for use in
fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships,
and other watercraft of more than 50 tons burden) purchased at retail on or after the effective
date of such tax, for the storage, use, or other consumption in the county on or after the
effective date of such tax, at the rate of not exceeding one percent of the sales price of
such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax
is hereby authorized to be levied and imposed on the storage, use, or...
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22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted by,
or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of this
chapter only, authorized disposal shall be the deposit of a tire in a landfill properly permitted
to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this chapter,
cleanup means the cleaning up, remediation, control, or removal of scrap tires from the environment.
(4) CONSUMER. a. For purposes of this chapter a consumer is defined as either: 1. A retail
purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale. b. A wholesale
purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT. The Alabama
Department of Environmental Management (ADEM) or its successor organization or organizations
having similar responsibility. (6) ENFORCEMENT OFFICER. An...
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40-18-31.2
the nearest one thousand dollars ($1,000). As used in this subsection, Consumer Price Index
means the Consumer Price Index for All Urban Consumers (CPI-U) available from the Bureau of
Labor Statistics of the United States Department of Labor. (2) Any adjustment shall apply
to tax periods that begin after the adjustment is made. (d) Property, payroll, and sales are
defined as follows: (1) Property counting toward the threshold is the average value of the
taxpayer's real property and tangible personal property owned or rented and used in
this state during the tax period. Property owned by the taxpayer is valued at its original
cost basis. Property rented by the taxpayer is valued at eight times the net annual rental
rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual
rental rate received by the taxpayer from sub-rentals. The average value of property shall
be determined by averaging the values at the beginning and ending of the tax period; but the...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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22-30E-3
Section 22-30E-3 Definitions. Unless otherwise defined in this chapter, the definition of all
terms included in Section 22-30-3 shall be applicable to this chapter. Other definitions as
necessary may be promulgated as regulations by the department for further implementation of
this chapter. Also, as used in this chapter, the following words and terms have the following
meanings: (1) ALABAMA LAND RECYCLING AND ECONOMIC REDEVELOPMENT COMMISSION. That commission
which is created in Section 22-30E-12. (2) APPLICANT. An owner or operator or prospective
purchaser of a qualifying property seeking to participate in the voluntary cleanup program
established pursuant to this chapter. (3) CERTIFICATE OF COMPLIANCE. A statement prepared
by a professional engineer or geologist licensed to practice in the State of Alabama which
certifies compliance with a voluntary cleanup plan required by Section 22-30E-9. (4) CLEANUP.
For purposes of this chapter, cleanup means the cleaning up, remediation,...
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