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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby levied
in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege or
license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging
in the City of Eufaula in the business of renting or furnishing any room or rooms, lodging
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount to be determined by the application of the rate of two percent
of the charge for such room, rooms, lodgings, or accommodations,...
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45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
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16-1-46
Section 16-1-46 Farm-to-school procurement processes and procedures. (a) This section shall
be known and may be cited as the Farm-To-School Procurement Act. (b) For the purposes of this
section, unprocessed agricultural products means only those agricultural products that retain
their inherent character. The effects of any of the following handling and preservation techniques
shall not be considered as changing an agricultural product into a product of a different
inherent character: Cooling, refrigerating, freezing; size adjustment through size reduction
made by peeling, slicing, dicing, cutting, chopping, shucking, and grinding; drying or dehydration,
or both; washing; the application of high water pressure or cold pasteurization; packaging,
such as placing eggs in cartons, and vacuum packing and bagging, such as placing vegetables
in bags; butchering livestock, fish, and poultry; and the pasteurization of milk. (c)(1) The
Alabama Department of Agriculture and Industries and the...
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40-12-143
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows. Persons
dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks or
knucks of like kind, whether principal stock in trade or not shall pay the following license
tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100.
The required license amounts shall be paid for each place of business from which sales of
such items are made. In addition to any other required licenses, a person may organize and
conduct a gun and knife show of no more than seven days, by paying the maximum license tax
prescribed in this section, as well as the maximum license taxes provided in Sections 40-12-158
and 40-12-174(d), for each such show. Participants shall not be required to pay the license
taxes provided in this section, nor in Section 40-12-158 or 40-12-174 for participating in
such shows, provided the organizer has paid the license taxes prescribed in...
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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall mean:
(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION.
A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of
1986, as amended from time to time. (d) CORPORATION. An entity, including a limited liability
company electing to be taxed as a corporation for federal income tax purposes, through which
business can be conducted while offering limited liability to the owners of the entity with
respect to some or all of the obligations of the entity, other than a limited liability entity
or a disregarded entity. The term "corporation" shall include but not be limited
to the following: Corporations, professional corporations, joint stock companies, unincorporated
professional associations, real estate investment trusts, limited liability companies electing
to be taxed as corporations for federal income tax purposes, and all...
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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found
at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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41-10-36
Section 41-10-36 Definitions. Unless the context requires otherwise, the terms defined in this
section shall have the following meanings for purposes of this division: (1) AFFECTED BOND.
Any obligation or portion thereof which is required under the terms of the code to receive
an allocation of the state ceiling as a condition for the exclusion of interest on such obligation
from the gross income of the recipient thereof for federal income tax purposes. (2) ALLOCATION.
An allocation of a portion of the state ceiling issued by the authority pursuant to the provisions
of this division. (3) APPLICATION. An application for an allocation, submitted by an issuer
under the provisions of this division. (4) APPLICATION FOR CARRYFORWARD ALLOCATION. Any application
filed with the authority seeking an elective carryforward of unused limitation for a "carryforward
purpose" as defined in Section 146(f)(5) of the code. (5) AUTHORITY. The State Industrial
Development Authority, a public corporation of...
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41-23-252
Section 41-23-252 Definitions. For the purpose of this article, the following words and phrases
shall have the following meanings: (1) ADECA. The Alabama Department of Economic and Community
Affairs. (2) ALABAMA RESEARCH ENTITY. One or more of the following: a. A public or private
university in the state. b. A university research foundation affiliated with a public or private
university in the state. c. A public two-year college in the state. d. A publicly owned hospital
in the state. e. An entity duly formed, domiciled, or qualified to do business in the state
that meets each of the following criteria: 1. Is exempt from federal income tax under Section
501(c)(3) of the Internal Revenue Code of 1986, as amended. 2. Is predominantly engaged in
research and non-commercial development activities undertaken for the purpose of discovering
information that is technological or biotechnological in nature, involves a process of experimentation,
and the application of which is intended to be...
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