45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) On the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after the effective date of such tax, for storage, use, or other consumption in the county at the rate of one percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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45-45-245
Section 45-45-245 Levy of tax for public school purposes. (a) In order to provide funds for the operation of the public schools in School District One, Madison County, the governing body of Madison County is hereby authorized by ordinance to levy and provide for the collection of a one percent sales and use tax in School District One, Madison County, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in School District One, Madison County. The governing body of Madison County shall submit the question of levying any such tax to a vote of qualified electors of School District One, Madison County, and shall also provide for holding and canvassing the returns of the election and for giving notice thereof. The cost of the referendum shall be paid by the county board of education. All the proceeds from any tax levied pursuant to this section, less the cost of collection thereof, shall be used exclusively for public school purposes in...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This article shall not apply to the transfers of real property between departments, boards, bureaus, commissions, institutions, corporations, or agencies of the state. These transfers may be made by mutual agreements between the chief executive officers of the respective departments with the approval of the Governor. This article shall not apply to the leasing or sale of timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale or conveyance of real property by the Alabama Housing Finance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-15-82.htm - 7K - Match Info - Similar pages
13A-9-71
Section 13A-9-71 Registration of charitable organizations, professional fund raisers, and commercial co-venturers, and professional solicitors; notification of changes; exempt persons; annual report; prohibition against fund raising by unregistered person; contracts between professional fund raisers and commercial co-venturers; appointment of Secretary of State as agent for service of process; use of name of charitable organization without consent; disclosure by solicitors; violations and penalties; injunctive relief. (a) Every charitable organization, except those granted an exemption in subsection (f), which is physically located in this state, intends to solicit contributions in or from this state, or to have contributions solicited in this state, on its behalf, by other charitable organizations, paid solicitors, or commercial co-venturers in or from this state shall, prior to any solicitation, file a registration statement with the Attorney General upon a form prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-9-71.htm - 16K - Match Info - Similar pages
13A-9-81
Section 13A-9-81 Charitable organizations and other persons required to place disclosure labels on containers used for soliciting funds. Any container used by any person, nonprofit corporation, or charitable organization, or an agent of any of these, whether paid or not paid, in a public place to solicit contributions by offering a product for sale or distribution for solicitation purposes shall have a disclosure label as defined by Section 13A- 9-80. (Acts 1995, No. 95-605, p. 1276, §2.)...
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16-63-3
Section 16-63-3 Definitions. As used in this chapter, the following words shall have the meanings respectively ascribed to them unless the context clearly indicates otherwise: (1) COMMUNITY SCHOOLS ADVISORY COMMITTEE. A committee of citizens organized to advise community school coordinators, administrators, and local boards of education in the involvement of citizens in the educational process and in the use of public school facilities. (2) COMMUNITY SCHOOLS COORDINATOR. An employee of a local board of education whose responsibility it is to promote and direct maximum use of the public schools and public school facilities as centers for community education. (3) PUBLIC SCHOOL FACILITY. Any education facility under the jurisdiction of a local board of education, whether termed an elementary school, middle school, junior high school, or high school. (4) BUSINESS/INDUSTRY PARTNERSHIPS. A closely knit partnership consisting of a business and a selected Alabama public school. It is sharing...
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16-6G-4
Section 16-6G-4 Use of funds in support of Alabama Reading Initiative; literacy and reading specialists. (a) Funds appropriated by the Legislature in support of the Alabama Reading Initiative shall be allocated to support the following: (1) Local education agencies to support local reading specialists. (2) The Alabama Summer Achievement Program. (3) Regional literacy specialists. (4) Preservice and inservice teacher professional learning activities for elementary school teachers in reading. (5) Curricula to support student interventions. (6) State administration. (b) Funds dedicated to the Alabama Reading Initiative shall be expended on local and regional reading specialists, professional learning activities, and administrative activities that support all of the following activities for kindergarten through third grade students in public K-12 schools; continued funding shall be contingent on measurable performance growth, as determined by the task force established under subsection (a)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6G-4.htm - 10K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents. (a) As used in this section, the term nonresident of Alabama shall include individuals, trusts, partnerships, corporations, and unincorporated organizations. Any seller or transferor who meets all of the following conditions and who provides the buyer or transferee with an affidavit signed under oath swearing or affirming that all of the following conditions are met will be deemed a resident for purposes of this section: (1) The seller or transferor has filed Alabama income tax returns or appropriate extensions have been received for the two income tax years immediately preceding the year of sale. (2) The seller or transferor is in business in Alabama and will continue substantially the same business in Alabama after the sale or the seller or transferor has real property remaining in the state at the time of closing of equal or greater value than the withholding tax liability as...
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40-9-25.16
Section 40-9-25.16 Food banks. (a) All food banks within the state are hereby exempted from the payment and collection of any state, county and municipal sales and use taxes. (b) As used in this section, food bank shall be defined as any entity located within Alabama that is an affiliated food bank of the America's Second Harvest national food bank network or their subsidiary distribution organizations. (Act 2007-453, p. 938, §§1, 2.)...
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