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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state, or have failed or refused to take out a license for operating any
motor vehicle or trailer for which license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
22-6-195
Section 22-6-195 Privilege assessment - Payment; disposition of funds. (a) The assessment imposed
by this article shall be due and payable to the department on or before the twentieth day
of the month next succeeding the month in which the assessment accrues and, when collected,
shall be paid by the department into the State Treasury. Payment by United States mail shall
be timely if mailed in accordance with Section 40-1-45. When paid into the State Treasury,
all such taxes shall be deposited to the credit of the Alabama Health Care Trust Fund or any
successor fund administered by or on behalf of the Medicaid Agency. (b) The receipts from
the assessment levied in this article shall be solely available for appropriation by the Legislature
to the Medicaid Agency for use by the agency in accomplishing the purposes of this article.
(Act 2014-126, p. 236, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-195.htm - 1K - Match Info - Similar pages
40-26B-3
Section 40-26B-3 Payment and collection of tax; appropriation of funds and use by Alabama Medicaid
Agency. (a) The taxes imposed by this article shall be due and payable to the department on
or before the twentieth day of the month next succeeding the month in which the tax accrues,
and shall, when collected, be paid by the department into the State Treasury. Payment by United
States mail will be timely if mailed in accordance with Section 40-1-45. When paid into the
State Treasury, all such taxes shall be deposited to the credit of the Alabama Health Care
Trust Fund. (b) The receipts from the tax levied in this article shall be solely available
for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by said
agency in accomplishing the purposes of this article. Provided, however, for the first fiscal
year in which this article is effective, to defray its expenses, including salaries and costs
of operation incident to the collection of this tax, there is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-3.htm - 2K - Match Info - Similar pages
45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes, every
person on whom the tax is levied by this article shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.02.htm - 2K - Match Info - Similar pages
45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.02.htm - 4K - Match Info - Similar pages
40-26B-70
Section 40-26B-70 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ACCESS PAYMENT. A payment by the Medicaid program to an eligible
hospital for inpatient or outpatient hospital care, or both, provided to a Medicaid recipient.
(2) ALL PATIENT REFINED DIAGNOSIS-RELATED GROUP (APR-DRG). A statistical system of classifying
any non-Medicare inpatient stay into groups for the purposes of payment. (3) ALTERNATE CARE
PROVIDER. A contractor, other than a regional care organization, that agrees to provide a
comprehensive package of Medicaid benefits to Medicaid beneficiaries in a defined region of
the state pursuant to a risk contract. (4) CERTIFIED PUBLIC EXPENDITURE (CPE). A certification
in writing of the cost of providing medical care to Medicaid beneficiaries by publicly owned
hospitals and hospitals owned by a state agency or a state university plus the amount of uncompensated
care provided by publicly owned hospitals and hospitals...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-70.htm - 5K - Match Info - Similar pages
40-26B-75
Section 40-26B-75 Quarterly notice and collection. (a)(1) The annual assessment imposed under
this article shall be due and payable on a quarterly basis during the first 15 business days
of each quarter. (2) Notwithstanding subdivision (1), the installment payment of an assessment
imposed by this article shall not be due and payable until: a. The department issues the written
notice required by this article stating that the payment methodologies to privately operated
hospitals required under this article have been approved by the Centers for Medicare and Medicaid
Services and the waiver under 42 C.F.R. §433.68 for the assessment imposed by this article,
if necessary, has been granted by the Centers for Medicare and Medicaid Services, or if approval
for the State Plan Amendment and the waiver under 42 CFR §433.68 for the assessment imposed
by this article, if necessary, is delayed for any reason, the payment shall be recalulated
by Medicaid upon actual approval; and b. The 30-day...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-75.htm - 2K - Match Info - Similar pages
22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-5.htm - 13K - Match Info - Similar pages
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