41-10-28
Section 41-10-28 Execution of bonds and interest coupons; form, terms, denominations, etc.,
of bonds; sale; refunding bonds; liability upon bonds; pledges of certain funds as security
for payment of principal and interest on bonds generally; bonds to be deemed negotiable instruments;
bonds and income therefrom exempt from taxation; use of bonds as security for deposits of
funds of state, etc.; investment of certain state funds and private trust funds in bonds;
public hearing or consent of Department of Finance, etc., not a prerequisite to issuance of
bonds. The bonds of the authority shall be signed by its president and attested by its secretary,
and the seal of the authority shall be affixed thereto, and any interest coupons applicable
to such bonds shall be signed by the president; provided, that a facsimile of the signature
of one, but not both, of said officers may be printed or otherwise reproduced on any such
bonds in lieu of being manually subscribed thereon, a facsimile of the...
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41-10-44.8
Section 41-10-44.8 Tax credits, job development fees and other incentives. (a) Upon the issuance
by the authority of its project obligations for the purpose of financing a project for an
approved company with respect to which the authority adopted a resolution accepting the project
prior to January 16, 1995, the approved company: (1) Shall receive a credit against the corporate
income tax levied by Section 40-18-31 that otherwise would be owed to the state in any year
by the approved company on its income generated by or arising out of the project, such credit
not to exceed the lesser of (i) the amount due in tax, or (ii) the amount paid by the approved
company pursuant to a financing agreement in the year for which the tax is due, corresponding
to debt service on the project obligations; and (2) May elect to withhold and retain the aggregate
job development fees described in paragraph (b) below, but only to the extent that debt service
payments under the financing agreement(s) exceed...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (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
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-38-141
Section 45-38-141 Definitions. When used in this part, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) AUTHORITY. The Lamar County Water Coordinating and Fire Prevention Authority, a public
corporation organized pursuant to this part. (2) BOARD. The Board of Directors of the Lamar
County Water Coordinating and Fire Prevention Authority. (3) BONDS. Bonds, notes, and certificates
representing an obligation to pay money. (4) CONCISE LEGAL DESCRIPTION. A reasonably concise
description of a particular geographic area which may be by metes and bounds or by reference
to government surveys, recorded maps and plats, municipal, county, or state boundary lines,
well-defined landmarks and other monuments, or any combination of the foregoing. (5) COUNTY.
Lamar County. (6) DIRECTOR. A member of the Board of Directors of the Lamar County Water Coordinating
and Fire Prevention Authority. (7) FIRE PROTECTION SERVICE....
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11-86A-1
Section 11-86A-1 Definitions. When used in this chapter, the following terms shall have the
following meanings: (1) ARTICLES. The articles of incorporation or articles of reincorporation
of an authority. (2) AUTHORITY. A public corporation incorporated or reincorporated pursuant
to the provisions of this chapter. (3) BOARD OF DIRECTORS. The board of directors of an authority.
(4) BOND or BONDS. A bond or bonds issued under this chapter. (5) COUNTY OF INCORPORATION.
The county in which an authority has been or is proposed to be incorporated or reincorporated.
(6) DIRECTORS. The members of the board of directors. (7) INCORPORATORS. The natural persons
filing a written application for the incorporation or reincorporation of an authority pursuant
to this chapter. (8) MUNICIPALITY. Any municipal corporation wholly or partially within the
county of incorporation. (9) PARTICIPATING MUNICIPALITY. Any municipality named in the articles
that elects to participate in the incorporation or...
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11-89-16
Section 11-89-16 Exemption from taxation of district and property, leases, bonds, etc., thereof;
payment of fees, taxes, or costs to probate judge for incorporation, etc. The district, the
property and income of the district, all bonds issued by the district, the income from such
bonds, conveyances by or to the district, and leases, mortgages, and deeds of trust by or
to the district shall be exempt from all taxation in the State of Alabama. The district shall
be exempt from all taxes levied by any county, municipality, or other political subdivision
of the state, including, but without limitation to, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities that a district may engage in. The district
shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of
any county in respect of its incorporation, the amendment of its certificate of incorporation,
or the recording of any document. (Acts 1970, Ex. Sess., No....
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11-95-11
Section 11-95-11 Exemption from taxation and fees. The property and income of a corporation,
all bonds issued by a corporation, the income from such bonds, conveyances by or to a corporation,
and leases, mortgages and deeds of trust or trust indentures by or to a corporation shall
be exempt from all taxation in the State of Alabama. A corporation shall be exempt from all
taxes levied by any county, municipality, or other political subdivision of the state, including,
but without limitation to, license and excise taxes imposed in respect of the privilege of
engaging in any of the activities in which a corporation may engage. A corporation shall not
be obligated to pay or allow any fees, taxes or costs to the judge of probate of any county
in respect of its incorporation, the amendment of its certificate of incorporation or the
recording of any document. (Acts 1981, No. 81-338, p. 480, §11.)...
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45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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