45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or a major addition to an existing industrial development property in the county for any and all private use industrial property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson County sales tax abatements on the retail sale of construction materials, supplies, and services to persons or their authorized agent or contractor who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-248.htm - 1K - Match Info - Similar pages
45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1, 2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount of three percent of their annual salary for the fiscal year ending September 30, 2002, to be paid in equal monthly installments from the general fund of the county for the remaining months of the fiscal year. This expense allowance shall be in addition to any an all other compensation, salary, and expense allowance provided for by law. (b)(1) On and after October 1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled to receive a cost-of-living expense allowance per annum in the amount of three percent of their annual salary on May 1, 2002, to be paid in equal monthly installments from the general fund of the county. This expense allowance shall be in addition to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-11.04.htm - 2K - Match Info - Similar pages
11-54-101
Section 11-54-101 Powers cumulative; administrative fees. (a) The powers conferred by this division shall be cumulative of and in addition to all powers heretofore conferred on industrial development boards by the Industrial Development Board Act. (b) In addition to any other powers conferred by this division, in order to encourage economic and industrial development and to promote the creation of jobs within any Class 1 municipality, any industrial development board in a Class 1 municipality whose directors are elected by the governing body of the Class 1 municipality that grants a tax abatement pursuant to Chapter 9B of Title 40, may charge an administrative fee in an amount not to exceed .0025 percent of the total estimated investment amount for the project up to an estimated investment amount of forty million dollars ($40,000,000) as reflected in the application for abatement of taxes submitted to a board by a private entity, business, or other private user, as defined in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54-101.htm - 1K - Match Info - Similar pages
23-7-2
Section 23-7-2 Definitions. For the purposes of this chapter, the following words shall have the following meanings: (1) BANK. The Alabama Transportation Infrastructure Bank. (2) BOARD. The board of directors of the bank. (3) BONDS. Includes bonds, notes, or other evidence of indebtedness except as otherwise provided in this chapter. (4) DEPARTMENT or DEPARTMENT OF TRANSPORTATION. The Alabama Department of Transportation. (5) ELIGIBLE COST. As applied to a qualified project to be financed from the federal highway account, the costs that are permitted under applicable federal laws, requirements, procedures, and guidelines in regard to establishing, operating, and providing assistance from the bank. As applied to a qualified project to be financed from the state highway account, these costs include the costs of preliminary engineering, traffic, and revenue studies; environmental studies; right-of-way acquisition; legal and financial services associated with the development of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-2.htm - 9K - Match Info - Similar pages
27-31B-9
Section 27-31B-9 Reports and statements. (a) Captive insurance companies shall not be required to make any annual report except as provided in this chapter. (b) Prior to March 1 of each year, each captive insurance company shall submit to the commissioner a report of its financial condition, verified by oath of two of its executive officers. Except as provided in Section 27-31B-6, each captive insurance company shall report using statutory accounting principles, unless the commissioner approves the use of generally accepted accounting principles, with any useful or necessary modifications or adaptations thereof required or approved or accepted by the commissioner for the type of insurance and kinds of insurers to be reported upon, and as supplemented by additional information required by the commissioner. Except as otherwise provided, each association captive insurance company and each industrial insured captive insurance company insuring the risks of an industrial insured group...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-31B-9.htm - 3K - Match Info - Similar pages
40-18-414
Section 40-18-414 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Site preparation or public infrastructure work; reports. (a) Upon receipt of funding provided by the tax credit process in Section 40-18-413, the economic development organization shall proceed with the work that was specified in the application required by Section 40-18-411. (b)(1) As to a project described in Section 40-18-411(a)(1), the economic development organization shall report to the Department of Commerce upon the completion of the site preparation or public infrastructure work, upon the transfer of the site to an industry or business, and at other times as may be required or requested by the Department of Commerce. (2) As to a project described in Section 40-18-411(a)(2), the economic development organization shall report to the Department of Commerce upon the completion of the work and at such times as may be required or requested by the Department of Commerce. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-414.htm - 1K - Match Info - Similar pages
40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of the department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this division; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the payment of the expenses, so much of the amount remaining as may be necessary, after first applying all sums of money received by reason of the application of the surplus in the income tax as provided by Section 40-18-58, for the replacement in the public school fund of the three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-35.htm - 9K - Match Info - Similar pages
40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually, or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection (b), shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month after this chapter has taken effect, every person, firm, or corporation on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter referred to as the department, on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business for the next preceding month, together with such other information as the department may demand and require, and at the time of making such monthly report the taxpayer shall compute the taxes due and shall pay to the department the amount of taxes shown to be due. (b) Taxpayers meeting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-3.htm - 3K - Match Info - Similar pages
40-26-5
Section 40-26-5 Annual return and payment. On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax as levied by this chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in accordance with the provisions of this chapter and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this chapter covering the residue of the tax chargeable against him, to the office of the department, and such report shall be verified by oath. (Acts 1955, No. 248, p. 586, ยง4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-5.htm - 1012 bytes - Match Info - Similar pages
11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except where otherwise specifically prohibited or provided for either heretofore or hereafter by general law or the constitution of this state and subject to the procedures and limitations set out in this chapter, the county commission of a county may provide for its property and affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated areas of the county by exercising certain powers for the protection of the county and public property under its control. The powers granted herein to provide for the public welfare, health, and safety of its citizens shall only include the following: (1) Abatement of weeds as a public nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127, control of animals and animal nuisances. (3) Control of litter as defined in subsection (b) of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages
|