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45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected
under this part shall be remitted to Blount County as all other sales and use taxes applicable
to the county, whether imposed by state statutes or local act. All net proceeds from the tax
authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars
($50,000) collected annually shall be remitted to the Blount County Commission for disbursement
equally to the fire departments with ISO ratings of 9 or below located within Blount County,
which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent
(50%) to the Blount County Commission restricted to the general maintenance and construction
of county roads and bridges classified as farm-to-market roadways, major or minor collectors,
or other roadways that have previously received federal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.07.htm - 2K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.03.htm - 2K - Match Info - Similar pages
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for 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, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used in this
part, shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or
instrumentality of the county and Lauderdale County created pursuant to Subpart 1 and Act
95-409, and includes its successors and assigns, if any, and any agency or instrumentality
that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments
thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality
of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section 45-17-91.20)
of Article 9, and includes any agency or instrumentality that may succeed to its functions.
(4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY. Lauderdale County
in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.htm - 3K - Match Info - Similar pages
45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman 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. Notwithstanding
the fore-going, the additional privilege license tax imposed by this subpart shall not apply
to any 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, and any parts of such machines or any automotive vehicle, truck, truck trailer,
semitrailer, house trailer, or farm machinery. (b) 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 subpart. (Act 93-705, p. 1349, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.32.htm - 1K - Match Info - Similar pages
45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used in this
subpart, shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or
instrumentality of the county and Colbert County created pursuant to Subpart 1, commencing
with Section 45-17-90, of Part 1, Article 9, Chapter 17 of this title and Subpart 1, commencing
with Section 45-39-92, of Part 3, Article 9 of this chapter, and includes its successors and
assigns, if any, and any agency or instrumentality that may succeed to its functions. (2)
CODE. The Code of Alabama 1975, and all amendments thereto. (3) COLBERT COUNTY. Colbert County
in the State of Alabama. (4) COMMITTEE. The Shoals Industrial Development Committee, an agency
or instrumentality of the county and Colbert County, that has been, or is to be, created pursuant
to Part 2, commencing with Section 45-17-91.20, of Article...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.40.htm - 3K - Match Info - Similar pages
45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures
comprising the county courthouse in Opelika, Alabama, as the buildings and structures may
from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations
to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER.
A new building or structure (or group thereof) designed for use by the county and its agencies
as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant
office and other ancillary facilities. (7) MONTH. A calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.50.htm - 3K - Match Info - Similar pages
45-48-244.03
Section 45-48-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this subpart
when applied to the tax levied by this subpart, shall apply to the county tax levied. The
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county taxes levied as are imposed on
the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.03.htm - 1K - Match Info - Similar pages
45-8-241.30
Section 45-8-241.30 Application of law and statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart shall apply to the county tax
levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county taxes levied as are imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.30.htm - 1K - Match Info - Similar pages
11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation, its
property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section, nothing
in this chapter shall be construed to: (1) Exempt any person, individual, corporation, association,
or entity from otherwise applicable state, county, and...
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