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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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41-10-68
Section 41-10-68 Leasing of buildings, facilities and structures. The authority and any person
are hereby authorized to enter into a lease or leases for the use and occupancy of any or
all property of the authority or for the use and occupancy of any space in or all of any buildings
or facilities constructed by the authority under the provisions of this article; provided,
that the proposed use by any such lessee or lessees shall be in furtherance of the purpose
for which the authority is created; provided further, that an adequate rental is established
in said lease or leases. Any executive head of any agency, board, commission, public corporation,
bureau or department of the state is hereby separately authorized to enter into any said lease
with the authority. No free space shall be available to any person on any of the property
or in any of the buildings, facilities and structures of the authority so long as the principal
of or interest on any bonds, including refunding bonds, issued...
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45-37-245
compensate the county for the expenses incurred by it in collecting the taxes and in administering
this section. Following that deduction, the director of revenue shall pay the remainder of
the taxes to the Greater Birmingham Convention and Visitors Bureau of the county created under
Part 2, commencing with Section 45-37-91, of Article 9. The amount of the tax shall be equal
to one percent of the charge for such rooms, lodgings, or accommodations, including the charge
for use of rental of personal property and services furnished in such room or rooms.
(2) The amount so collected shall be allocated to the Greater Birmingham Convention and Visitors
Bureau established by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination. (d)(1)
There are exempted from the provisions of the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the...
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11-61A-15
Section 11-61A-15 Issuance of bonds. (a) The authority may issue bonds under and secured by
an indenture between the authority and a trustee. The trustee may be a private person or corporation,
including, but not limited to, any trust company or bank having trust powers, whether the
bank or trust company is located within or without the state. (b) In any indenture or resolution
providing for the issuance of bonds, the authority may pledge, for payment of the principal
of and the interest on the bonds, any of its revenues to which its right then exists or may
subsequently come into existence and may assign, as security for the payment, any of its leases,
franchises, permits, and contracts. In any such indenture the authority may mortgage any of
its properties, including any properties subsequently acquired by it. Any pledge of revenues
shall be valid and binding from the time it is made, and the revenues pledged and subsequently
received by the authority, and any property of the...
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11-92C-23
Section 11-92C-23 Loans, sales, grants, guarantees, and contractual or lease obligations of
money or property. (a) For the purpose of securing services of or the right to use or the
use by its citizens or customers of one or more projects of an authority, a cooperative district
of which the authority is a member, or any private user, or aiding or cooperating with the
authority, a cooperative district of which the authority is a member, or any private user
in the planning, development, undertaking, acquisition, construction, extension, improvement,
financing, operation, or protection of a project, any county, municipality, or other political
subdivision, public corporation, agency, or instrumentality of this state, upon such terms
and with or without consideration, as it determines, may do all of the following: (1) Lend
or donate money to, guarantee all or any part of the indebtedness or operating expense of,
or perform services for the benefit of, the authority, a cooperative district...
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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another
date is specifically fixed by law, the lien shall arise at the time the assessment list, return
therefor or the payment thereof, as the case may be, was due to have been filed with or made
to the Department of Revenue or other agency of the state or county and shall continue until
the liability for such amount is satisfied or becomes unenforceable by reason of the lapse
of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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40-26-1
furnished to transients for a consideration, in any county which is located in the geographic
region comprising the Alabama mountain lakes area, those being Blount, Cherokee, Colbert,
Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion,
Marshall, Morgan, and Winston, in an amount to be determined by the application of the rate
of five percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room,
and the rate of four percent of the charge in every other county. There is exempted from the
tax levied under this chapter any rentals or services taxed under Division 1 of Article 1
of Chapter 23 of this title. (b) The tax shall not apply to rooms, lodgings, or accommodations
supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference
centers, or similar facilities operated by nonprofit organizations...
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41-10-103
Section 41-10-103 Leasing of projects. (a) Leases to municipality, county or state. The corporation,
the municipality, the county and the state are hereby respectively authorized to enter into
with each other one or more lease agreements whereunder a project or any part thereof shall
be leased by the corporation to such other party for a term not longer than the then current
fiscal year of such lessee, but any such lease agreement may contain a grant to such lessee
of successive options of renewing said lease agreement on the term specified therein for any
subsequent fiscal year or years of such lessee. The rental for each fiscal year during which
said lease agreement shall be in effect shall be due in advance on the first day of the fiscal
year, and the said rental for said fiscal year shall be payable and any such covenant to pay
rent on the part of such municipality or county or the state shall be performed solely out
of its current revenues for such fiscal year. The rental payable...
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45-36-245.01
imposed by law, a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
transients in any hotel, motel, inn, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of one dollar ($1) per room per night for the rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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45-37A-56.35
Section 45-37A-56.35 Security of bonds. In the discretion of the authority any bonds may be
issued under and secured by an indenture between the authority and a trustee. The trustee
may be a private person or corporation, including, but not limited to, any trust company or
bank having trust powers, whether such bank or trust company is located within or without
the state. In any such indenture or resolution providing for the issuance of bonds the authority
may pledge, for payment of the principal of and the interest on such bonds, any of its revenues
to which its right then exists or may thereafter come into existence and may assign, as security
for such payment, any of its leases, franchises, permits, and contracts; and in any such indenture
the authority may mortgage any of its properties, including any properties thereafter acquired
by it. Any such pledge of revenues shall be valid and binding from the time it is made, and
the revenues so pledged and thereafter received by the...
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