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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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11-62-18
Section 11-62-18 Exemptions of authority - Taxation. (a) Every authority shall exercise
its powers in all respects for the benefit of the people of the state, for their well-being
and for the improvement of their health and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, excise, or license tax shall be levied upon or collected
in the state with respect to any corporate activities of an authority or any of its revenues,
income, or profit. No ad valorem tax or assessment for any public improvement shall be levied
upon or collected in the state with respect to any property during any time that title to
such property is held by an authority, including, without limiting the generality of the foregoing,
any time that such property is leased to a user by an authority pursuant to a lease which
provides that title to such property shall automatically pass to...
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11-89B-1
Section 11-89B-1 Public corporation given power to sell and issue bonds, to pledge for
payment proceeds, revenues, etc., and to issue bonds or notes for temporary borrowing. In
addition to all other powers now or hereafter granted by law, each public corporation organized
under the laws of the State of Alabama which is authorized by law (i) to operate a water system
consisting of land, plants, systems, facilities, buildings and other property, or any combination
of any thereof, which are used or useful or capable of future use in providing, furnishing,
supplying or distributing water and (ii) to borrow money for use for one or more of its corporate
purposes shall have the following powers, together with all powers incidental thereto or necessary
to the discharge thereof in corporate form: (1) To sell and issue bonds of such public corporation
in order to provide funds for any corporate function, use or purpose for which such public
corporation is otherwise authorized by law to borrow...
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11-97-18
Section 11-97-18 Exemption from taxation. (a) Every corporation shall exercise its powers
in all respects for the benefit of the people of the state, for their well being, and for
the improvement of their health, welfare, and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, sales, use, or other excise or license tax shall be
levied upon or collected in the state with respect to any corporate activities of a corporation
or any of its revenues, income, or profit. No ad valorem tax or assessment for any public
improvement shall be levied upon or collected in the state with respect to any property during
any time that title to such property is held by a corporation, including, without limiting
the generality of the foregoing, any time that such property is leased to a provider by a
corporation pursuant to a lease which provides that title to such property...
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16-17A-15
Section 16-17A-15 Exemptions from taxation. Notwithstanding any provision of law to
the contrary: (1) Any indebtedness issued by an authority or a university affiliate, and the
income therefrom, including any profit from the sale thereof, shall be exempt from taxation
by the state or other governmental entity of the state. (2) All properties of an authority
or a university affiliate, whether real, personal, or mixed, and the income therefrom, shall
be exempt from any and all taxation by any governmental entity. (3) An authority shall not
be obligated to pay or allow to be paid any fees, taxes, costs, or charges of any nature to
the Secretary of State or to any judge of probate of any county in respect of the filing or
recording of any document. (4) The gross proceeds of the sale of any property used in the
business or activities of an authority, or in the acquisition, construction, renovation, or
equipping of any health care facilities for an authority or a university affiliate,...
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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall
mean: (a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160.
(b) C CORPORATION. A corporation other than an Alabama S corporation. (c) CODE. The Internal
Revenue Code of 1986, as amended from time to time. (d) CORPORATION. An entity, including
a limited liability company electing to be taxed as a corporation for federal income tax purposes,
through which business can be conducted while offering limited liability to the owners of
the entity with respect to some or all of the obligations of the entity, other than a limited
liability entity or a disregarded entity. The term "corporation" shall include but
not be limited to the following: Corporations, professional corporations, joint stock companies,
unincorporated professional associations, real estate investment trusts, limited liability
companies electing to be taxed as corporations for federal income tax purposes, and all...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax 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 such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or stocks, nor...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax 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
such institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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11-89B-2
Section 11-89B-2 Form, terms, denominations, etc. of bonds; execution and delivery;
interest; sale; issuance of refunding bonds; liability on bonds; source of payment; use of
proceeds; mortgage, deed of trust, etc., containing certain agreements. All bonds issued pursuant
to the provisions of this chapter shall be signed by the chairman of the board of directors
or other governing body or other chief executive officer of such public corporation and attested
by its secretary and the seal of such public corporation shall be affixed thereto; provided,
that a facsimile of the signatures of both of the officers whose signatures will appear on
the bonds may be imprinted or otherwise reproduced thereon in lieu of being manually signed
if the proceedings in which the bonds are authorized to be issued provide for the manual authentication
of such bonds by a trustee, registrar or paying agent; provided further, that a facsimile
of the seal of such public corporation may be imprinted or otherwise...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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