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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise
tax in the following manner: a. Five cents ($0.05) for each package of cigarettes, made of
tobacco or any substitute therefor. b. Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under paragraph a.
c. Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($0.03) for each sack, plug, package, or other container of chewing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
11-100-4
Section 11-100-4 State assistance payments; application; procedures; determination of
base number of convention delegates; appropriations; quarterly requests; amount of payments.
(a) Any city, county, or entities or authorities thereof may apply to the State Director of
Finance for state assistance payments for any eligible facilities. The city, county, or entities
or authorities thereof shall file an initial application with the Director of Finance, which
shall be in writing and shall describe: (i) the eligible facilities; (ii) the need for said
facilities or the benefit therefrom; and (iii) the financing thereof, including the principal
and interest payments for the bonds. (b) The Director of Finance shall promptly review such
initial application and shall notify the applicant of any additional information that may
be necessary. (c) After reviewing the initial application and upon reasonable notice to the
applicant, the Director of Finance shall hold a public hearing on the...
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11-99A-20
Section 11-99A-20 Exemption from taxation. (a) Each district, and the bonds and interest
and income on the bonds of the district, shall be exempt from all taxation by the state or
any other public person and all of its property, purchases, sales, and usage, and the recordation
of its mortgages, indentures, deeds, or other instruments to which the district is a party
or which reflect the securing of any bonds of the district shall be exempt from all taxation
and recording fees. The income of a district shall be exempt from all taxation. (b) The purchase,
acquisition, and installation of materials for improvements by a district shall be exempt
from all sales and use taxes, gross receipts taxes in the nature of a sales or use tax, or
taxes measured by the amount of the purchase, whether levied on the vendor, contractor, subcontractor,
or the district. The Department of Revenue shall issue regulations to provide a simple procedure
to allow contractors and subcontractors to make purchases...
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40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such
as a street railroad or interurban railroad operated by electricity or other motive power,
waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline,
water or other commodities, gas distributing companies, whether by means of pipeline or by
tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except
electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies
and express companies which are otherwise licensed, shall pay to the state a license tax equal
to two and two-tenths percent on each $1 of gross receipts of such public utility in this
state for the preceding year. For the first year's business, where an existing public utility
is taken over, such license tax payable to the state shall be equal to two and two-tenths
percent on each $1 of the gross receipts for the preceding year of the public utility...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-50.htm - 3K - Match Info - Similar pages
40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License
tax - Credit on electric bills for certain persons. (a) Each person, firm, or corporation,
including any corporations operating an electric or hydroelectric public utility; or a gas
public utility; or any privately owned and operated wastewater system as defined in Section
22-25B-1 which is required by Chapter 25B of Title 22, to be operated and maintained by a
wastewater management entity certified by the Public Service Commission; or any other public
or municipal utility now paying the two and two-tenths percent shall be subject to the provisions
of this section and shall pay to the state a license tax equal to two and two-tenths
percent on each $1 of gross receipts of such public utility for the preceding year; except,
that gross receipts from the sale of electricity for resale by such electric or hydroelectric
public utilities and gross receipts from the sale of electricity to the persons...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539,
the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-247.htm - 5K - Match Info - Similar pages
45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County
Commission is hereby authorized to impose upon every person, firm, or corporation who sells,
stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb
County a county privilege, license, or excise tax up to the following amounts: (1) Four cents
($0.04) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four
cents ($0.04) for each cigar of any description made of tobacco or any substitute therefor.
(3) Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Four cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which
tobacco is prepared in such manner as to be suitable for chewing only and not...
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