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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply
only to Chambers County, Alabama, and to no other county. (b) As used in this section,
the following words and terms shall have the meanings hereby ascribed to them: "the county"
means Chambers County, Alabama; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate, or other entity; "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purpose of this section
is to equalize the burden of taxation by authorizing the county commission to impose a license
or privilege fee upon persons now engaging in certain businesses without paying any license
fee or tax thereon to either the state or county and to generate additional revenue for the
county by imposing an...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only
to Coosa County, Alabama. (b) As used in this section, the following words and terms
shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged
in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or
advantage, either direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee
levied or imposed by this section and shall not include, or be in lieu of, any sales
or use tax. (3) PERSON. Any natural person, partnership, corporation, firm, association, trust,
estate, or other entity. (c) The purpose and intent of this section is both to equalize
the burden of taxation by authorizing the county to impose a license or privilege fee upon
persons now engaging in certain business that are not paying any license fee or tax to either
the state or county for the privilege, and to generate additional revenue for the county by
imposing an...
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45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section,
the following words and terms shall have the following meanings unless the context clearly
indicates otherwise: (1) BUSINESS. Any activity engaged in by any person with the object of
gain, profit, benefit, or advantage, either direct or indirect to the person, including vocations,
occupations, callings, and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION.
The governing body of Etowah County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales
or use tax. (5) PERSON. Any natural person, partnership, corporation, firm, association, trust,
estate, or other entity. (b) The purpose of this section is to equalize the burden
of taxation by authorizing the county commission to impose a license or privilege fee upon
persons presently paying no license or privilege fee for the privilege of engaging in certain
businesses in the county. The further purpose of this section is to generate additional...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious
practices. (a) This section shall apply only to Calhoun County, Alabama, and to no
other county. (b) As used in this section, the following words and terms shall, except
as otherwise provided in this section, have the following meanings hereby ascribed
to them: "the county" means Calhoun County, Alabama; "the governing body"
means the governing body of Calhoun County, Alabama, whether it be a county commission, board
of revenue, or other governing body; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate or other entity; and "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purposes of this section
are to equalize the burden of taxation by...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount
of the tax levied, assessed or payable under this article the following: (1) The gross proceeds
accruing from the leasing or rental of a film or films to a lessee who charges, or proposes
to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from
any charge in respect to the use of docks or docking facilities furnished for boats or other
craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord
to a tenant in respect of the leasing or furnishing of tangible personal property to be used
on the premises of real property leased by the same landlord to the same tenant for use as
a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from
the leasing or rental of tangible personal property to a lessee who acquires possession of
the said property for the purpose of leasing or renting to another the same...
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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any
tax due hereunder the following: (1) The gross proceeds accruing from the leasing or rental
of film to a lessee who charges, or proposes to charge, admission for viewing same; (2) The
gross proceeds accruing from any charge in respect of the use of docks or docking facilities
furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing
from any charge made by a landlord to a tenant in respect to the leasing or furnishing of
tangible personal property to be used on the premises of real property leased by the same
landlord to the same tenant for use as a residence or dwelling place, including mobile homes;
(4) The gross proceeds accruing from the leasing or rental of tangible personal property to
a lessee who acquires possession of the property for the purpose of leasing or renting to
another the same property under a leasing or rental transaction subject to a tax hereunder;...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any
tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or
renting of film or visual entertainment devices as defined by Section 45-2-244.160,
to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge
made by a landlord to tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross
proceeds accruing from the leasing or renting of tangible personal property to a lessee who
acquires possession of the property for the purpose of leasing or renting to another the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.182.htm - 5K - Match Info - Similar pages
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