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11-92A-18
Section 11-92A-18 Exemptions from taxation. All properties of an authority, whether real, personal,
or mixed, and the income therefrom, all bonds and other securities issued by an authority
and the coupons applicable thereto and the income therefrom, and all indentures and other
instruments executed as security therefor, all leases and loan agreements made pursuant to
the provisions of this chapter and all revenues derived from any such leases or loan agreements,
and all deeds and other documents executed by or delivered to an authority shall be exempt
from any and all taxation by any public person, including without limitation license and excise
taxes imposed in respect of the privilege of engaging in any of the activities in which an
authority may engage. An authority shall not be obligated to pay or allow any fees, taxes,
or costs to the probate judge in connection with the amendment of its articles or the recording
of any document. Further, the gross proceeds of the sale of any...
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22-21-333
Section 22-21-333 Exemptions from taxation. All properties of an authority, whether real, personal
or mixed, and the income therefrom, all securities issued by an authority and the coupons
applicable thereto and the income therefrom, and all indentures and other instruments executed
as security therefor, all leases made pursuant to the provisions of this article and all revenues
derived from any such leases, and all deeds and other documents executed by or delivered to
an authority shall be exempt from any and all taxation by the state, or by any county, municipality
or other political subdivision of the state, including, but without limitation to, license
and excise taxes imposed in respect of the privilege of engaging in any of the activities
in which an authority may engage. An authority shall not be obligated to pay or allow any
fees, taxes or costs to the judge of probate of any county in respect of its incorporation,
the amendment of its certificate of incorporation or the...
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31-13-3
employment, or of any employee, including any person or entity employing any person for hire
within the State of Alabama, including a public employer. This term shall not include the
occupant of a household contracting with another person to perform casual domestic labor within
the household. (6) EMPLOYMENT. The act of employing or state of being employed, engaged, or
hired to perform work or service of any kind or character within the State of Alabama, including
any job, task, work, labor, personal services, or any other activity for which compensation
is provided, expected, or due, including, but not limited to, all activities conducted by
a business entity or employer. This term shall not include casual domestic labor performed
in a household on behalf of the occupant of the household or the relationship between a contractor
and the employees of a subcontractor performing work for the contractor. (7) E-VERIFY. The
electronic verification of federal employment authorization program...
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23-2-153
the recording or filing for record of any mortgage, deed, or other instrument evidencing a
conveyance to or the creation of any property interest in the authority or the department,
any agreement or instrument to which the authority or the department is a party, or any mortgage,
deed, or other instrument evidencing a conveyance from the authority or the department to
another party or the creation by the authority or the department of any property interest
in another party. (e) Any tangible personal property that will become a permanent part
of a project constructed by the authority, department, or any concessionaire, or any contractor,
subcontractor, or agent thereof, shall be exempt from taxation and assessment, including sales
or use taxes. However, any concessionaire, or contractor, subcontractor, or agent thereof,
seeking an exemption of county or municipal sales or use taxes for itself or its contractors,
subcontractors, or agents, under the authority granted in this subsection,...
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45-18-242
proprietorship, or other entity engaged in or continuing within the county the business of
renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel,
motel, inn, bed and breakfast facility, tourist camp, tourist cabin, tourist court, or any
other place in which rooms, lodgings, or accommodations are rented or furnished to transients
for a consideration, a privilege or license tax is levied in an amount to be determined by
application of the rate of four percent of the charge for such room or rooms, lodging, or
accommodation, including any charge for use or rental of personal property and services
furnished in such room. Provided, however, there is exempted from the tax levied under this
part any rentals or services taxed under the Alabama Sales Tax Act, provided for in Chapter
23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a
period of 30 continuous days or more in any place. (Act 98-657, p. 1440, §1.)...
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40-12-305
Section 40-12-305 Implementation of FORT system. (a)(1) Notwithstanding the provisions of subsection
(a) of Section 32-6-65, no later than January 1, 2022, the department shall develop, maintain,
and make available a fleet online registration and tax system, known as the FORT system, which
shall allow a fleet operator to do all of the following: a. Remit for each fleet vehicle the
ad valorem taxes as required by Section 40-12-253, levied under Chapter 8. b. Remit license
taxes and registration fees levied under this chapter in a manner as prescribed by the department
by rule. c. Facilitate the issuance of a license plate as required by Chapter 6 of Title 32
and this chapter, in conformance with Section 32-6-710 and rules adopted thereunder. (2) The
FORT system shall be available for motor vehicle registration periods beginning on and after
January 1, 2022, provided the fleet operator complies with this article and any rules adopted
under this article. (b) No fleet operator shall be...
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45-8-241.20
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, a privilege or
license tax is hereby levied in an amount to be determined by the application of the rate
of one percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
Provided, however, there is exempted from the tax levied under the provisions of this subpart
any rentals or services taxed under the provisions of the Alabama sales tax act, provided
for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like
lodging accommodations with 30 or less rooms are specifically excluded from the...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-3A-51
or corporation engaging in the City of Eufaula in the business of renting or furnishing any
room or rooms, lodging or accommodations to transients in any hotel, motel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount to be determined by the application
of the rate of two percent of the charge for such room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished
in such room. Provided, however, there is exempted from the tax levied under this part any
rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the
Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter
be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period
of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)...
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45-40-244
or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed and breakfast
facility, tourist camp, tourist cabin, tourist court, or any other place in which rooms, lodging,
or accommodations are rented or furnished to transients for a consideration, a privilege or
license tax is hereby levied in an amount to be determined by application of the rate of three
percent of the charge for such room or rooms, lodging, or accommodation, including any charge
for use or rental of personal property and services furnished in such room. Provided,
however, there is exempted from the tax levied under this section any rentals or services
taxed under the Alabama sales tax act, provided for in Chapter 23 of Title 40, as heretofore
or hereafter amended or supplemented. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. The tax shall also not apply
to those facilities owned or operated by churches or other...
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