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45-28-91.03
Section 45-28-91.03 Tourism board tax exemption. The Etowah County Tourism Board established
by this part is exempt from any and all county and municipal ad valorem taxes and sales and
use taxes. (Act 2009-497, p. 917, §4.)...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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40-9C-3
imposed under Chapter 23 of this title shall relieve the seller from the obligation to collect
and pay over the local portion of the noneducation transaction tax as if the sale were to
a person exempt, to the extent of the abatement, from the local portion of the noneducation
transaction tax. (2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under
Section 22-30E-6 for participation in the voluntary cleanup program established pursuant to
Chapter 30E of Title 22, and any personal property acquired in connection with the
cleanup and redevelopment of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION
TAXES. The local portion of the transaction taxes imposed pursuant to Chapter 23 of this title,
not levied for education purposes or for capital improvements for education, on tangible personal
property and taxable services incorporated into a brownfield property development pursuant
to Chapter 30E of Title 22, the cost of which may be added to capital...
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45-28-243
law, a privilege or license tax upon every person, firm, or corporation engaging in the business
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of two percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
There is exempted from the tax levied under this section any taxes on rentals or services
under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The
tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous
days or more in any place. (b) Municipal privilege license taxes which are levied and collected
by the application of a flat percentage rate on gross sales or gross...
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45-28-91.02
Section 45-28-91.02 Applicability and disposition of lodging tax. (1) Beginning October 1,
2016, the first four hundred ninety-one thousand dollars ($491,000) of the annual proceeds
of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01,
or any other lodging tax payable to the county shall be paid into the county treasury to be
distributed to the Etowah County Tourism Board established by this part to be used to carry
out the purposes of this part. The remaining portion of the proceeds shall be distributed
to the Etowah County Mega Sports Complex Authority. (2) Notwithstanding any provision of Section
45-28-243 or Section 45-28-243.01, the lodging taxes levied by Section 45-28-243 and Section
45-28-243.01 shall not apply to rooms, lodgings, or accommodations supplied for a period of
30 continuous days or more in any place. (Act 2009-497, p. 917, §3; Act 2016-370, §1.)...
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11-51-241
Section 11-51-241 Exemption. The governing body of any Class 6 municipality, by the adoption
of a resolution or an ordinance, and the board of education of the municipality by the adoption
of a resolution, may grant, with respect to any parcel of commercial property located within
the municipality, for a period of not more than 15 years, a partial or complete exemption
from the portion of the municipal and county ad valorem taxes allocated for municipal educational
purposes which exceeds 20 mills; provided, the revenue from municipal and county ad valorem
taxes allocated for municipal educational purposes with respect to the parcel of commercial
property continues to equal or exceed the amount of revenue with respect to the parcel for
the tax year immediately preceding the first tax year for which the exemption is effective.
The extent of the exemption and the period of the exemption shall be fixed in the resolution
or ordinance. (Act 2000-571, p. 1054, §2.)...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-9-1.1
Section 40-9-1.1 Stringfellow Memorial Hospital. (a) The board of trustees of the Susie Parker
Stringfellow Memorial Hospital established and created under the last will and testament of
Susie P. Stringfellow, deceased, and Stringfellow Memorial Hospital Non-Profit Realty Company,
a nonprofit corporation, and all real and personal property of said board of trustees
or said nonprofit corporation shall be exempt from the payment of any and all state, county
and municipal ad valorem taxes. (b) Any ad valorem taxes which were, are or may be collected
subsequent to May 4, 1982, as the result of any assessment against the board of trustees of
the Susie Parker Stringfellow Memorial Hospital established and created under the last will
and testament of Susie P. Stringfellow, deceased, or Stringfellow Memorial Hospital Non-Profit
Realty Company, a nonprofit corporation, or any real or personal property of said board
of trustees or said nonprofit corporation, will be remitted to the entity which...
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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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40-9-34
be proven in the state and provided by companies in the state to patients suffering from diseases.
(6) By establishing a biotechnology campus, the biotechnology institute will be in a better
position to join with the economic development leaders of the state to attract biotechnology
companies to the campus and to the state, thereby creating additional job opportunities for
the citizens of the state. (b) The Hudson-Alpha Institute for Biotechnology, a nonprofit corporation,
and any real and personal property owned by the corporation, shall be exempt from the
payment of any and all state, county, and municipal taxes, licenses, fees, and charges of
any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied
by the State of Alabama or any county or municipality thereof. (c)(1) In exchange for the
tax exemption granted in subsection (b), beginning October 1, 2008, and for each year thereafter,
the Hudson-Alpha Institute for Biotechnology shall make a report...
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