|
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
45-34-242.04
Section 45-34-242.04 Collection of taxes; rules and regulations. The State Department of Revenue,
if directed by resolution of the Henry County Commission to collect all county privilege,
license, or excise taxes levied under this part, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-703, p. 1398, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.04.htm - 838 bytes - Match Info - Similar pages
11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-180.htm - 3K - Match Info - Similar pages
11-65-14
Section 11-65-14 Commission licenses required for certain activities; conditions relating to
award and use of licenses. (a) No person shall construct or establish a horse racetrack or
racing facility where horse races are to be held and pari-mutuel wagering permitted, or own,
lease, or otherwise have the use and enjoyment of, any such racetrack or racing facility in
the commission municipal jurisdiction unless such person has obtained a horse racing facility
license issued by a commission in accordance with the provisions of this chapter, which license,
when granted or transferred to the holder thereof, shall authorize such holder to construct,
establish, own, lease, or otherwise have the use and enjoyment of, a horse racetrack or racing
facility in the commission municipal jurisdiction where horse races can be lawfully held and
pari-mutuel wagering thereon permitted, all subject to and in compliance with the provisions
of this chapter. (b) No person shall conduct any pari-mutuel...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-14.htm - 8K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-7.htm - 3K - Match Info - Similar pages
16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment,
etc.; duties of school attendance official; withdrawal from school; conviction for certain
pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's
license for the operation of a motor vehicle to any person under the age of 19 who does not,
at the time of application, present a diploma or other certificate of graduation issued to
the person from a secondary high school of this state or any other state, or documentation
that the person: (1) is enrolled and making satisfactory progress in a course leading to a
general educational development certificate (GED) from a state approved institution or organization,
or has obtained the certificate; (2) is enrolled in a secondary school of this state or any
other state and has not at the time of application accumulated disciplinary points while a
student in school that would extend the age of eligibility for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-28-40.htm - 7K - Match Info - Similar pages
22-40A-5
Section 22-40A-5 Cleanup; reports; regulations; remediation management. (a) Accumulations of
scrap tires for whatever purpose, not in accordance with this chapter, shall be removed by
the person who created or maintained the accumulation, or if that person is not determined,
by the landowner or financial interest holder if the landowner or financial interest holder
does not qualify as an innocent landowner. (b) All persons with more than 100 scrap tires
on their property who are not registered receivers of scrap tires or a permitted processor
shall report this fact to the department and provide the number of scrap tires and the location.
This report shall be made no later than 12 months after September 1, 2003. (c) The department
shall establish by regulations a ranking system for remediation, and shall award all contracts
for cleanup in accordance with this ranking system. (d) The department shall provide regulations
for cleanup, which shall apply to all cleanups. (e) Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-40A-5.htm - 1K - Match Info - Similar pages
38-7-8
Section 38-7-8 License to operate or conduct child-care facility - Revocation or refusal to
renew license - Grounds. The department may revoke or refuse to renew the license or the approval
of any child-care facility or refuse to issue a full license to the holder of a six-month
permit should the license or the child-care facility designated on the notice of approval
or the holder of a six-month permit: (1) Consistently fail to maintain standards prescribed
and published by the department; (2) Violate the provisions of the license issued; (3) Furnish
or make any misleading or any false statements or report to the department; (4) Refuse to
submit to the department any reports or refuse to make available to the department any records
required by the department in making investigation of the child-care facility for licensing
purposes; provided, however, that the department shall not revoke or refuse to renew a license
in such case unless it has made written demand on the person, firm or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-7-8.htm - 2K - Match Info - Similar pages
45-37-230.01
Section 45-37-230.01 Subsistence allowance for certain law enforcement officers. (a) Any nonelected
law enforcement officer, including the sheriff's executive assistant, who is employed by the
Jefferson County Sheriff's Department on a full-time basis, shall receive a subsistence allowance
of eight dollars for each working day of a pay period while engaged in the performance of
his or her duties as a law enforcement officer. This allowance shall be in addition to all
other compensation, expenses, and allowance provided for such officers. Provided, however,
that this subsistence allowance shall remain in effect only as long as any portion of the
one-half percent occupational tax passed by the Jefferson County Commission in ordinance #1120
dated September 29, 1987, remains in effect. (b) This subsistence allowance shall not be subject
to any income or other taxes levied by the State of Alabama or the federal government. (c)
Provided, however, this section shall become null and void upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-230.01.htm - 1K - Match Info - Similar pages
|