45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This section shall apply only to Jackson County. (b) As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided for herein, the County Commission of Jackson County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one cent against each dollar of gross sales or gross receipts. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied by...
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41-14A-2
Section 41-14A-2 Definitions. As used in this chapter, the following words and terms shall have the following meanings: (1) AVERAGE MONTHLY BALANCE OF PUBLIC DEPOSITS. The sum of the average daily balances of public deposits, meaning the net average daily balances of public deposits determined without any deduction for deposit insurance, for the reported month and the 11 months preceding that month, divided by 12. (2) BOARD OF DIRECTORS or BOARD. The Board of Directors of the SAFE Program established under Section 41-14A-6. The board of directors shall consist of eight members. (3) COLLATERAL-PLEDGING LEVEL or COLLATERAL-PLEDGING REQUIREMENT. The percentage or percentages of collateral, in relation to one or more levels of public deposits held, required to be pledged by a qualified public depository as determined in accordance with the provisions of this chapter or rules or orders of the board adopted pursuant to this chapter. (4) COVERED PUBLIC ENTITY. The state and its political...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale. Provided, however, a transaction shall not be closed or a sale completed until the time and place when and where title is transferred by...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted Insurance sold to, solicited by, or negotiated with an insured whose Home State is another State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax authorized under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax authorized under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes that are made applicable by this part, and the administration and enforcement of this part, are...
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45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE. The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the...
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45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER. The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales...
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45-39-221
Section 45-39-221 Definitions. (a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AUTHORIZING RESOLUTION. The resolution adopted by the governing body of the City of Florence or the county, in accordance with this part, that authorizes the organization of the tourism board. (2) BOARD. The board of directors of the tourism board. (3) CODE. This code and all amendments thereto and, with respect to any particular title, chapter, article, division, section, or other portion thereof, any act of the Legislature or other code preceding such portion of this code or subsequently replacing the same. (4) COUNTY. Lauderdale County, Alabama. (5) COUNTY LODGING TAX. That certain tax levied pursuant to Part 5, commencing with Section 45-39-244, of Article 24 of this chapter. (6) DIRECTOR. A member of the board. (7)...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon request of the county commission, engage the Department of Revenue to collect and administer any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy. Subject to subsections (d) and (e) below, the department shall collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which there is a corresponding state levy on behalf of the requesting county. Any county sales, use, rental, or lodgings tax levy administered and collected by the Department of Revenue pursuant to this section, whether the levy is imposed pursuant to the authority of Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes the following findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied by the state or any municipality or county of the state shall apply to the authority, unless such tax applies to the county and to the city where the authority is incorporated. (2) The authority engages in various transactions at its facilities that would give rise to taxes that would be levied by the state or any municipality or county of the state with respect to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes being herein referred to as transaction-related taxes. These transaction-related taxes may include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes, and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends that the authority shall be allowed to collect a fee or charge in lieu of...
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