40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services, all receipts actual and accrued, without any deduction on account of the cost of the utility services sold, the cost of the materials used, labor or service cost, interest paid, or any other expense whatever, and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or accruing from the furnishing of utility services, and including the proceeds from the sale of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
11-65-30.1
Section 11-65-30.1 Commission greyhound racing days. (a) During each calendar year, a greyhound racing operator shall be required to designate three racing days ("commission racing days") on which such operator will conduct a performance or program of greyhound racing and will pay to the commission the "gross profit" (as hereafter defined in this section) derived by the operator on such days from greyhound racing and pari-mutuel wagering thereon, including the sale of food, drink, programs and other items to the public in attendance and charges made for parking. In the event that a greyhound racing operator conducts greyhound racing for only part of a calendar year, one racing day shall be required for each period of four months or portion thereof in which such operator conducts greyhound racing during such calendar year. A greyhound racing operator shall be required to designate and conduct four commission racing days in any calendar year, beginning with the calendar year next...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-30.1.htm - 6K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1, 1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The annual salary shall be payable in equal biweekly installments from the general funds of the county, as all other county employees are paid. (2) The office of commissioner of licenses shall be established upon the occurrence of a vacancy before October 1, 1991, in either the office of tax assessor or tax collector, then, in that event, the officer remaining after the office of revenue commissioner is established, shall be the license commissioner for the remainder of the unexpired term for which he or she was elected as either tax assessor or as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes; certificate of exemption. (a) The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the state, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions. Since the ownership, operation, and maintenance of toll road, bridge, or tunnel projects by the authority will constitute the performance of essential functions, the authority, department, and any concessionaire, or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel project or any property acquired or used by the authority, department, or any concessionaire under this article. (b) An income, excise, or license tax or assessment may not be levied upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 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) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which expressly set forth any exemptions from the computation of the tax levied in Article 1 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against every utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table: If monthly gross sales or gross receipts respecting a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000 but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds. (a) This section shall only apply to Calhoun County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the incorporated municipalities in the county and in the unincorporated areas of the county, in addition to all other taxes a sales and use tax, parallel to the state sales and use tax, of up to two percent of the gross sales, gross receipts, or the fair and reasonable market value of tangible personal property, as appropriate, except where a different rate is provided herein. Notwithstanding any other part or provision of this section, no additional tax levied by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipality may levy or administer a gross receipts tax in the nature of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business for the privilege of doing business within the county or municipality, occupational license taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192, p. 310, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-209.htm - 1K - Match Info - Similar pages
45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption of a resolution by the Barbour County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Barbour County, any cigarettes, cigars, snuff, smoking tobacco and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.01.htm - 1K - Match Info - Similar pages
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