40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30,
2013, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to file and remit a state, county, or municipal sales or use tax or a state,
county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the
ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax
returns and payments through an electronic single point of filing program. The system shall
be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages

45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages

45-6-242.60
Section 45-6-242.60 Bullock County Health Services, Inc. The Bullock County Health Services,
Inc., is hereby exempted from paying any county or municipal sales or use taxes. (Act 80-525,
p. 804, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.60.htm - 509 bytes - Match Info - Similar pages

45-6-242.61
Section 45-6-242.61 Bullock County Ambulance Services, Inc. The Bullock County Ambulance Service,
Inc., is hereby exempted from paying any county or municipal sales or use taxes. (Act 80-526,
p. 804, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.61.htm - 514 bytes - Match Info - Similar pages

11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages

45-49-247.03
Section 45-49-247.03 Exemption - Friends of Magnolia Cemetery, Inc. In Mobile County, the Friends
of Magnolia Cemetery, Inc., is exempted from paying any county and municipal sales or use
taxes. (Act 94-246, p. 460, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-247.03.htm - 532 bytes - Match Info - Similar pages

40-9-25.11
Section 40-9-25.11 Little Sisters of the Poor. The Little Sisters of the Poor is exempted from
paying any state, county, and municipal sales and use taxes. (Acts 1997, No. 97-943, 1st Ex.
Sess., p. 514, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-25.11.htm - 516 bytes - Match Info - Similar pages

40-9-25.14
Section 40-9-25.14 Barber Vintage Motorsports Museum. (a) The Barber Vintage Motorsports Museum,
hereinafter referred to as the Barber Museum, is exempted from paying any state, county, and
municipal sales and use taxes with respect to tangible personal property purchased solely
for display as a museum exhibit primarily within the confines of the museum property. (b)
All personal property owned by and all real property leased to the Barber Museum by the City
of Birmingham and improvements thereon, at such time as the leased real property may be purchased
by the Barber Museum, and all improvements made subsequent to the purchase, are hereby or
shall upon their purchase be exempted from any state, county, and local ad valorem taxation.
Provided, however, this exemption shall not apply to any portion of the property that is not
used in connection with the organization's museum or motorsports park operations, or that
may be sold to any third party, or that may be leased to any third party...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-25.14.htm - 1K - Match Info - Similar pages

40-9-25.22
Section 40-9-25.22 Southern Research Institute. (a) The Southern Research Institute is exempted
from paying any state, county, and municipal sales and use taxes. (b) The Southern Research
Institute shall file an annual informational report in a manner as prescribed by the Department
of Revenue. The information on such reports shall be consistent with the information required
by the Department of Revenue pursuant to Section 40-9-61 and rules promulgated thereunder.
Information provided pursuant to this section is exempted from the confidentiality provisions
of Section 40-2A-10, and shall be provided by the Department of Revenue to the Legislative
Services Agency, Fiscal Division on an annual basis. (Act 2017-386, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-25.22.htm - 1K - Match Info - Similar pages

40-9-25.5
Section 40-9-25.5 American Bowling Congress. The American Bowling Congress or any predecessor
organization or entity is exempted from paying any state, county, and municipal sales or use
taxes applicable to its entry fees. (Acts 1995, No. 95-724, p. 1548, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-25.5.htm - 569 bytes - Match Info - Similar pages