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40-23-260
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations
such as warehousing, shipping, and storage of product, and who holds a license pursuant to
Section 40-23-6 or 40-23-66. (5) SELLER. A manufacturer, wholesaler, or distributor of beer,
wine, or tobacco products who sells to a retailer in this state. The term also includes a
wholesale club or warehouse club that sells tobacco under a membership. (c) For the purpose
of enforcing the collection of taxes levied by this chapter, on the sale of...
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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
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. §1(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...
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45-28-91.04
Section 45-28-91.04 Transfer of funds, contracts, assets. etc. Any and all funds held by and
any contracts of the Civic Center Authority on May 14, 2009, shall be transferred to the Etowah
County Tourism Board established by this part. Any and all funds held by or distributed to
the Gadsden-Etowah County Tourism Board pursuant to Section 45-28-243 shall be transferred
immediately on May 14, 2009, to the Etowah County Tourism Board established by this part.
All assets, real property, and personal property held by the Gadsden-Etowah County
Tourism Board and Civic Center Authority existing on May 14, 2009, shall be transferred to
the new board and the Gadsden-Etowah County Tourism Board and Convention Center Authority
is hereby abolished. Notwithstanding any provision of this part, this part shall not affect
any funding received by the Clean and Beautiful Community Commission pursuant to Section 45-28-243
or any other act, resolution, or ordinance. (Act 2009-497, p. 917, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-91.04.htm - 1K - Match Info - Similar pages
45-28-91.01
board shall be interested, directly or indirectly, in any contract of work, materials, or services.
(e) The board shall have the power to do all of the following: (1) To sue and be sued. (2)
To acquire property and rights and interests in property by gift, lease, or purchase. (3)
To have a seal and alter the same at pleasure. (4) To appoint officers, agents, or employees
as deemed necessary. (5) To make contracts and to execute all instruments necessary to lease
or purchase and own real or personal property to be used for the furtherance of the
purposes for the accomplishment of which the board is created. (6) To accept or receive gifts,
bequests, and devises. (7) To invest its funds not needed to meet disbursements in bonds or
obligations of the United States of America or deposit such funds in any bank or building
and loan association, provided the deposit is fully insured by a federal corporation or agency
of the federal government insuring deposits in financial institutions or...
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45-39-221.10
Section 45-39-221.10 Exemption from taxation. All property of the tourism board, whether real,
personal, or mixed, and the income therefrom, all notes or other evidences of indebtedness
executed or issued by the tourism board and the income therefrom, and all instruments executed
as security therefor, all leases made pursuant to this part and all revenues derived from
any such leases, and all deeds and other documents executed by or delivered to the tourism
board, shall be exempt from any and all taxation by the state, or by the county, any municipality,
or any 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 the tourism board may engage. The tourism board shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of the recording
of any document. Further, the gross proceeds of the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-221.10.htm - 2K - Match Info - Similar pages
45-28-121
Section 45-28-121 Creation; composition; meetings; compensation. (a) In Etowah County, there
is hereby created and established a personnel department for the government and control of
all employees and appointees holding positions in the classified service, as defined in Section
45-28-121.03. (b) The personnel department shall consist of a personnel board and a personnel
director. The personnel board shall consist of five members. Three members shall be appointed
for a term of six years each as follows: One to be appointed by a joint appointee of the probate
judge and the sheriff of the county; one to be appointed by the county commission; and one
to be appointed as a joint appointee of the county tax assessor and the county tax collector;
however, the terms for the above three named initial appointees shall be staggered. For the
first appointments the joint appointee of the probate judge and the sheriff of the county
shall be for two years; the first appointee by the county commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-121.htm - 2K - Match Info - Similar pages
10A-20-9.04
Section 10A-20-9.04 Exemption of certain waterworks from ad valorem taxes and state or county
license taxes on gross receipts. All associations or corporations heretofore or hereafter
organized pursuant to this article for the purpose of operating waterworks for unincorporated
areas shall be exempt from the payment of all state, county, municipal, or other ad valorem
taxes and shall be exempt from paying any state or county license tax on any gross receipts
of the association or corporation. (Code 1907, §3573; Code 1923, §7046; Code 1940, T. 10,
§168; Acts 1966, Ex. Sess., No. 445, p. 602, §1; Acts 1976, No. 584, p. 795; §10-4-193;
amended and renumbered by Act 2009-513, p. 967, §340.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-20-9.04.htm - 1K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
11-20-81
Section 11-20-81 Exemption from certain taxes. (a) An agriculture authority is exempt from
the payment of all state, county, and municipal sales and use taxes. (b) Any county or municipal
sales and use tax proceeds that are collected by an agriculture authority and remitted to
a local taxing authority shall be rebated by that local taxing authority to the agriculture
authority. (c) An agriculture authority is exempt from paying all state, county, and local
ad valorem taxes. (Act 2017-246, §12.)...
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