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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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11-92C-8
in Chapter 93 of this title for the purpose of limiting the damages for which the authority
may be liable. (3) To adopt and make use of a corporate seal and to alter the seal at its
pleasure. (4) To adopt and alter bylaws for the regulation and conduct of its affairs and
business. (5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise,
and to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more
projects, including all real and personal properties which the board of the authority
may deem necessary in connection therewith, regardless of whether or not the projects shall
then be in existence. (6) To lease to others any or all of its projects and to share and collect
rent thereof, and to terminate any lease upon the failure of the lessee to comply with any
of the obligations thereof. (7) To sell, exchange, donate, or convey and to grant options
to any lessee to acquire any of its projects and any or all of its properties if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-8.htm - 12K - Match Info - Similar pages
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...
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37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. ยง1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the following:
(1) The storage, use, or other consumption in Marion County of tangible personal property
purchased at retail, on or after the first day of the month next succeeding the month during
which this subpart shall become a law, for storage, use, or other consumption in Marion County,
for a period of 36 months at the rate of two percent, and thereafter at the rate of one percent
of the sale price of such property, regardless of whether the retailer is or is not engaged
in business in Marion County or in this state, except as provided in subsection (b). (2) The
storage, use, or other consumption in Marion County of any automotive vehicle or truck trailer,
semitrailer, or house trailer purchased at retail on or after the first day of the month next
succeeding the month during which this subpart becomes a law, for storage, use, or other consumption
in this state, for a period of 36 months, at the rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.22.htm - 3K - Match Info - Similar pages
45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) 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 authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax authorized to be levied upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, farm machinery, and any parts of such machines or any
motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined
by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer,
or house trailer is taken in trade, or in a series of trades, as a credit or part payment
on the sale of a new or used vehicle, the amount of the tax determined by the county commission
shall be paid on the net difference, that is, the...
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45-22-243.60
license and excise taxes. There is levied in Cullman County, in addition to all other taxes
now imposed by law, special county privilege license and excise taxes paralleling state sales
and use taxes in the manner and at the rates hereafter prescribed: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Cullman 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 evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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