40-18-401
Section 40-18-401 Applications; construction of article. (a) The port credit provided for in Section 40-18-403 is created by this article and is allowed upon strict compliance with the provisions herein. (b) Prior to the allowance of the port credit, an application shall be filed with the commission, on a form promulgated by the commission. (1) The application shall be filed by the port facility user desiring to claim the credit. (2) The commission shall establish deadlines for applications. Such applications shall solicit whatever information the commission deems important to its determination of whether granting a port credit will create new, high paying jobs in the state, bring substantial capital to the state, increase the usage of a port facility, promote the development of clusters of businesses in the state, or promote the economic development efforts of the state. (3) Upon review of the applications, the commission may approve such applications as shall result in port credits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-401.htm - 3K - Match Info - Similar pages
40-23-192
Section 40-23-192 Simplified Sellers Use Tax Remittance Program. (a) There is hereby established The Simplified Sellers Use Tax Remittance Program designed to allow an eligible seller who participates in the program to collect, report, and remit the simplified sellers use tax authorized herein in lieu of the sales or use taxes otherwise due by or on behalf of Alabama customers who have purchased items from the eligible seller that were shipped or otherwise delivered into Alabama by the eligible seller. Participation in the program shall be by election of the eligible seller and only those eligible sellers accepted into the program as set out herein shall collect and remit the simplified sellers use tax. Participation in the program shall not be construed as subjecting an eligible seller to franchise, income, occupation, or any other type of taxes or licensing requirements levied or imposed by the state of Alabama or any locality. (b) The program shall be administered by the department,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-192.htm - 4K - Match Info - Similar pages
40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting; statement. (a) The simplified sellers use tax due under the program is eight percent of the sales price on any tangible personal property sold or delivered into Alabama by an eligible seller participating in the program. The collection and remittance of simplified sellers use tax relieves the eligible seller and the purchaser from any additional state or local sales and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible seller, at the rate of eight percent, shall be electronically reported in the manner prescribed by the department on or before the 20th day of the month next succeeding the month in which the tax accrues. The eligible seller shall remit the tax at the required rate or the amount of the tax collected, whichever is greater. The required monthly reporting from the eligible seller shall only include statewide totals of the simplified sellers use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-193.htm - 3K - Match Info - Similar pages
45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the license commissioner until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the tax collection authority. Every person, firm, or corporation driving or owning a motor vehicle, which is owned by a resident of the county or by a business located in the county, or which is otherwise located in the county for licensing purposes and who or which desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the license commissioner who shall issue a certificate of assessment on a form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.04.htm - 1K - Match Info - Similar pages
45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance of license; certificate of assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the probate judge until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in the office. The license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.04.htm - 1K - Match Info - Similar pages
45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.04.htm - 1K - Match Info - Similar pages
11-51-206
Section 11-51-206 Levy of tax outside corporate limits. The council or other governing body shall have the authority to levy and assess by ordinance within the police jurisdiction of any municipality or town all taxes authorized by this article; provided, that the levy and assessment shall not exceed one-half the amount levied and assessed for like businesses, sales or uses conducted within the corporate limits, fees and penalties excluded. All taxes adopted pursuant to this section shall be levied and assessed. No levy or assessment of a tax adopted by ordinance after September 1, 2015, shall take effect until a 30-day notice has been given of the adoption of the ordinance; provided, however, that no tax levy or assessment may be imposed under this section in an expanded police jurisdiction until the police jurisdiction expansion is effective under subsection (d) of Section 11-40-10. The notice given shall be the same as required for adoption of an ordinance in Section 11-45-8....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-206.htm - 2K - Match Info - Similar pages
11-89C-1
Section 11-89C-1 Legislative findings and intent. (a) The Legislature finds and declares that it is in the public interest and the health, safety, and welfare of the citizens of this state and within the police power of the state, county, and municipal governments to promote effective and efficient compliance with federal and state laws, rules, regulations, and permits relating to discharges into and from municipal separate storm sewers, and to promote and authorize the discovery, control, and elimination, wherever practicable, of that discharge at the local government level. (b) It is the intention of the Legislature by passage of this chapter to assist the state in its implementation of the storm water laws, and to supplement the authority of the governing bodies of all counties and municipalities in the state to enable them to implement the storm water laws. (c) It is further the intention of the Legislature to authorize and promote the intercooperation of the governing bodies in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-1.htm - 4K - Match Info - Similar pages
17-4-35
Section 17-4-35 Supervisor of Voter Registration. The Supervisor of Voter Registration shall be employed by the Secretary of State under the terms and conditions of the state Merit System and the salary and benefits shall be set by the Secretary of State out of funds appropriated for such purpose. The Supervisor of Voter Registration shall work at the direction of the Secretary of State. In addition to those duties assigned by the Secretary of State, the Supervisor of Voter Registration shall have the following duties: (1) To keep the minutes of the meetings of the Voter Registration Advisory Board, conduct the day-to-day business activities of the Voter Registration Advisory Board, and give progress reports on such activities at its meetings. (2) To serve as a liaison between the Secretary of State and the county boards of registrars on implementation of existing and future laws pertaining to voter registration. (3) To provide to the county boards of registrars such information as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-4-35.htm - 5K - Match Info - Similar pages
25-14-4
Section 25-14-4 Construction of provisions; scope of business; taxation; competitive bidding; employment information provided by professional employer organization. (a) Neither this chapter nor a professional employer agreement may affect, modify, or amend any collective bargaining agreement, or the rights or obligations of any client, professional employer organization, or covered employee under the federal National Labor Relations Act, or any other similar law. (b) Neither this chapter nor a professional employer agreement may affect, modify, or amend any state, local, or federal licensing, registration, or certification requirement applicable to any professional employer organization, client, or covered employee. (c) A covered employee who is required to be licensed, registered, or certified according to law or regulation is solely an employee of the client for purposes of the license, registration, or certification requirement. (d) A professional employer organization does not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-14-4.htm - 3K - Match Info - Similar pages
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