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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-49-245.02
Section 45-49-245.02 Disposition of funds. Within 21 days of the receipt of the fees required
by this section, the Tax Collector of Mobile County shall pay the following amounts as designated
for each stamp fee received: (1) Thirty cents ($0.30) to the University of South Alabama Medical
Center to help provide for the costs of medical care. (2) Three cents ($0.03) to Mobile County
to be used for providing emergency ambulance service in the underserved areas of Mobile County.
(3) Three cents ($0.03) to the City of Mobile Paramedic Rescue Squads to be used for providing
emergency service in the City of Mobile. (4) Three cents ($0.03) to Mobile County to be used
to provide parks and other recreational facilities in the unincorporated areas of Mobile County
and in any municipality, exclusive of the City of Mobile. (5) Three cents ($0.03) to the City
of Mobile to be used to provide parks and other recreational facilities in the City of Mobile.
(6)a. Six cents ($0.06) to be provided jointly...
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41-23-193
Section 41-23-193 Creations; functions; fee. (a) The Alabama Public Transportation Trust Fund
is created in the State Treasury for the distribution of designated funds appropriated by
the Legislature or collected from grants or other sources for the purpose of increasing public
transportation options across the State of Alabama. The trust fund shall be maintained and
administered by the department. (b) The department shall do all of the following in maintaining
and administering the trust fund: (1) Invest and reinvest all money held in the trust fund
in investments under the department's investment policies. (2) Keep books and records relating
to the investment, interest earnings, and uses of monies deposited into the trust fund. (3)
Establish procedures for the withdrawal, allocation, and use of the monies held in the trust
fund for the purposes described in Section 41-23-194. (4) Publish, on an annual basis, criteria
for determining the distribution of monies from the trust fund. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-193.htm - 3K - Match Info - Similar pages
11-40-16
Section 11-40-16 Creation of enterprise zones within Class 1 cities; purpose. (a) The Legislature
of Alabama hereby finds and declares that the health, safety, and welfare of the people of
Class 1 cities are enhanced by the continual encouragement, development, growth, and expansion
of private enterprise within this state. That there are certain economically depressed areas
in such cities that need particular attention to create new jobs, stimulate economic activity,
and attract private sector investment rather than government subsidy to improve the quality
of life of their citizens. It is the purpose of this section to encourage new economic activity
in these depressed areas of such Class 1 cities by means of reduced taxes and the removal
of unnecessary governmental barriers to the production and earning of wages and profits and
the creation of economic growth. (b) In order to further the purposes of this section, Class
1 cities are hereby authorized to create by ordinance one or more...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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22-30F-4
Section 22-30F-4 Revolving Loan Fund established; maintenance; administration. (a) There is
hereby established the State of Alabama Land Recycling Revolving Loan Fund, which shall be
maintained in perpetuity and operated by the department as agent for the authority for the
purposes stated herein. Grants from the federal government or its agencies allocated, allotted,
or paid to the state for capitalization of the revolving loan fund, grants from other entities
allocated, allotted, or paid to the state for capitalization of the revolving loan fund, state
matching funds where required, and loan principal, interest, and penalties and interest income
and all other amounts at anytime required or permitted to be paid into the revolving loan
fund shall be deposited therein. Proceeds of capitalization grants, funds appropriated by
the state, loan principal and interest payments, interest income, and all other funds of the
authority shall be deposited with one or more banks designated by the...
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36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-1.htm - 21K - Match Info - Similar pages
24-10-5
Section 24-10-5 Duties of Department of Economic and Community Affairs. (a) The Alabama Housing
Trust Fund shall be maintained and administered by ADECA. ADECA is authorized and directed
to do all the following: (1) Invest and reinvest all money held in the trust fund in investments
under ADECA's investment policies, pending its use for the purposes described in Section 24-10-6.
(2) Keep books and records relating to the investment, interest earnings, and uses of monies
deposited into the trust fund. (3) Establish procedures for the withdrawal, allocation, and
use of the monies held in the trust fund for the purposes described in Section 24-10-6. (4)
Publish, on an annual basis, criteria for determining the distribution of funds. (5) Conduct
an annual independent audit of the trust fund. (6) Prepare, in collaboration with the advisory
committee, an annual performance report, which shall be provided to the Governor, Speaker
of the House of Representatives, and the President Pro Tempore...
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