45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part. The gross receipts for sales and use of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part. (Act 2016-196, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.02.htm - 1K - Match Info - Similar pages
45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds. (a) This section shall only apply to Bullock 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including the sale of items and property by persons who are not engaged in the business of retail sales or casual sales. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages
45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part. The gross receipts for sales and use of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.02.htm - 1K - Match Info - Similar pages
32-6-67
Section 32-6-67 Legislative oversight committee. (a) There is created a legislative committee to oversee the implementation and administration of this Article 2, except Subdivision 1 of Division 1. The committee shall be composed of three members of the House of Representatives and a county license plate issuing official, who shall be appointed by and serve at the pleasure of the Speaker of the House, and three members of the Senate and a county license plate issuing official, who shall be appointed by and serve at the pleasure of the Presiding Officer of the Senate. The committee shall also be composed of the Secretary of the Alabama State Law Enforcement Agency or his or her designee, a probate judge who is a licensing plate official appointed by the President of the Probate Judges Association, and a county licensing plate official who shall be appointed by the Alabama Association of Tax Administrators. The Department of Revenue shall designate a representative, the Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-67.htm - 4K - Match Info - Similar pages
37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures; application for tax credits; completion of project; tax credit certificate; fees; annual report. (a) By December 1, 2019, the Department of Commerce shall develop standards for the approval of qualified railroad rehabilitation expenditures for which a tax credit is being sought. The standards shall consider the availability of additional public or private funding for the project, the expected completion time of the project, and the anticipated impact of the project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation plan to the department and an estimate of the qualified railroad rehabilitation expenditures under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk, may incur qualified railroad rehabilitation expenditures no earlier than six...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-3.htm - 5K - Match Info - Similar pages
40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the business of a financial institution as defined in this chapter; (iii) Conducting a credit card business through the issuance of credit cards to Alabama residents or businesses; or (iv) Conducting a business employing moneyed capital coming into competition with the business of national banks shall pay to the state annually for each taxable year an excise tax measured by its net income allocated and apportioned for the taxable year at the rate of six and one-half percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any financial institution which has income from business activity that is taxable both within and without this state shall allocate and apportion its net income as provided in rules which shall be prescribed by the Department of Revenue, provided that such rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-4.htm - 4K - Match Info - Similar pages
40-17-168.6
Section 40-17-168.6 Refusal to issue license; appeal. (a) The department may refuse to issue a license under this article if the applicant or a principal of the applicant has done any of the following: (1) Had a compressed natural gas or liquefied natural gas license or registration issued by this state or another state cancelled for cause. (2) Been convicted of any offense involving fraud or misrepresentation. (3) Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license. (b) The department may also refuse to issue a license if the applicant is in arrears to the state for any taxes or for other good cause shown. (c) Any refusal by the department under this section to issue a license may be appealed to the Alabama Tax Tribunal under Chapter 2A. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.6.htm - 1K - Match Info - Similar pages
40-18-154
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation. (a) Each Alabama state individual income tax return form for the 2009 tax year and each year thereafter shall contain a designation as follows: "Alabama Military Support Foundation, Incorporated. "Check ( ) if you wish to designate $1, $5, $10, or more of your state income tax refund. "If joint return, check ( ) if spouse wishes to designate $1, $5, $10 or more." (b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Military Support Foundation, Incorporated, may designate, by placing an "X" in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation. (c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the commission and shall deposit such amount, less costs of administration not to exceed 10 percent of revenue produced, to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-154.htm - 1K - Match Info - Similar pages
40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check ( ) if you wish to designate $2 or more of your state income tax refund. "If joint return, check ( ) if spouse wishes to designate $2 or more." (b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit Fund, may designate, by placing an "X" in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation. (c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the fund and shall deposit such amount, less costs of administration not to exceed three percent of revenue produced, to the fund. (d) The commissioner of the department is authorized...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-155.htm - 1K - Match Info - Similar pages
40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged for something other than cash, if there is no sale at the time of severance or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the department shall determine the value of the oil or gas subject to the tax hereinafter provided for, considering the sale price for cash of oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages
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