45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages

45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in the county (which storage, use, or other
consumption is not exempted from the use taxes herein authorized to be levied) shall at the
time of making such sale, or if the storage, use, or other consumption of such tangible personal
property in the county is not then subject to the taxes herein authorized to be levied, at
the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, 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 next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.55.htm - 3K - Match Info - Similar pages

45-41-84.02
Section 45-41-84.02 Installation and maintenance of improved indexing system. The judge of
probate is authorized to provide for the installation and thereafter for the maintenance of
an improved indexing system in the probate offices of the county. The initial installation
of the improved indexing system shall include the following: (1) The acquisition of the equipment
provided for in the definition hereinabove set forth of an improved indexing system. (2) The
establishment of procedures for the continued indexing and filing of all instruments and records
that, after the effective installation date, shall constitute a part of the improved indexing
system. (3) The initial installation of the improved indexing system shall be performed by
a person or persons, firm, or corporation engaged in records management business and experienced
in setting up county records; and such initial installation shall be supervised and inspected
by a person who is experienced in handling records pertaining...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-84.02.htm - 2K - Match Info - Similar pages

11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages

12-5-10
Section 12-5-10 Powers and duties of Administrative Director of Courts generally. In addition
to any other duties and responsibilities that may be assigned to the Administrative Director
of Courts by the Chief Justice, he shall have the following duties and authority with respect
to all courts, subject to the direction of the Chief Justice: (1) To require the filing of
reports, the collection and compilation of statistical data and other information on the judicial
and financial operation of the courts and on the operation of other offices directly related
to and serving the courts; (2) To determine the state of the dockets and evaluate the practices
and procedures of the courts and make recommendations concerning the number of judges and
other personnel required for the efficient administration of justice; (3) To prescribe uniform
administrative and business methods, systems, forms and records to be used in the offices
of the clerks and registers of courts; (4) To prepare and submit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-5-10.htm - 2K - Match Info - Similar pages

40-12-396
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license.
(a) The commissioner may, subject to the appeal provisions allowed in Chapter 2A of this Title
40, suspend or revoke any license issued for the willful and intentional failure of the licensee
to comply with the provisions of this article or for the willful failure to maintain the business
premises, location, and sign as described in the application. (b) A license may be revoked
or a license application may be denied by the Department of Revenue for any of the following
reasons: (1) Fraud practiced or any material misstatement in license application. (2) Change
of condition after a license is granted or the failure to maintain qualification for the license.
(3) Skipping title assignment; accepting open assignment of title and/or bill of sale for
a motor vehicle which is not completed by identifying the licensee as the purchaser or assignee
of the motor vehicle. (4) Having no established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-396.htm - 2K - Match Info - Similar pages

40-12-449
Section 40-12-449 Suspension, revocation, or denial of license. (a) Subject to the appeal provisions
allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the
willful and intentional failure of the licensee to comply with this article. (b) A license
may be revoked or a license application may be denied by the department for any of the following
reasons: (1) Fraud practiced or any material misstatement in the license application. (2)
Change of condition after a license is granted or the failure to maintain qualification for
the license. (3) Skipping title assignment; accepting an open assignment of title whereby
the seller has signed the title to transfer ownership without listing the purchaser in the
title assignment. (4) Having no established place of business. (5) Failing to properly keep
and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories.
(7) Willful failure to comply with this article or any rule adopted under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-449.htm - 2K - Match Info - Similar pages

40-14A-33
Section 40-14A-33 (Repealed for taxable years beginning on or after January 1, 2002.) Definition
of initial taxable shares base. (a) Determine the sum of the following as of the first day
of the corporation's taxable year: (1) The outstanding capital stock and any additional paid-in
capital, but without reduction for treasury stock; and (2) Retained earnings, but not less
than zero, which shall include any amounts designated for the payment of dividends until the
amounts are definitely and irrevocably placed to the credit of stockholders subject to withdrawal
on demand. (b) From the amount determined under subsection (a), deduct: (1) The book value
of goods, wares, and merchandise held for sale; (2) The book value of the investment by the
taxpayer in the equity of other corporations doing business in Alabama. This subdivision shall
not apply if the taxpayer is a dealer in securities subject to 26 U.S.C. §1236. (3) Federal
obligations. a. For a taxpayer who does not hold federal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-33.htm - 4K - Match Info - Similar pages

40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages

40-23-31
Section 40-23-31 Department to make rules and regulations. The Department of Revenue shall
from time to time promulgate such rules and regulations for making returns and for ascertainment,
assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce
its provisions; and upon request shall furnish any taxpayer with a copy of such rules and
regulations. The department may adopt rules and regulations providing for the issuance of
permits to manufacturers to purchase tangible personal property without the payment to the
vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly
to the department, in instances where the department determines that it is practically impossible
at the time of purchase for such manufacturer or his vendors to determine with any degree
of certainty the applicability of such tax, and that such provisions will facilitate and expedite
the collection of the tax which may be due from such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-31.htm - 1K - Match Info - Similar pages