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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-36A-102
Section 45-36A-102 Historic preservation commission; architectural review board; review
of building plans. (a) The governing body of the City of Scottsboro in Jackson County may
adopt ordinances, pass resolutions, or take such appropriate action as necessary to promote
the general public welfare within the city, such ordinances to protect the historic character
of the city in the manner hereinafter described.. (b) The governing body of the city, upon
the recommendation of the historic preservation commission, as provided for below, may designate
as a historic district any area, site, building, or structure within the city having an overall
atmosphere of either historic or architectural distinction, or both (c) A historic preservation
commission with the following membership, duties, and powers may be created by the city governing
body: (1) The commission shall be composed of no less than seven members who shall be selected
by the city governing body in such a manner as to serve...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36A-102.htm - 7K - Match Info - Similar pages
11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that all costs of the supplemental services provided in a self-help business improvement
district shall be financed through the levy by the municipality of a special assessment on
the owners of the real property located within the geographical area of the district or, in
the case of a district formed to increase tourism in the municipality, on businesses of the
designated class within the geographical area of the district, and in either case shall designate
the method set forth in the plan as the method used to determine the amount of the special
assessment in a manner which fairly and equitably distributes the burden of financing the
supplemental services among the nonexempt real property owners in the district. The ordinance
shall list and describe, by lot and block numbers and by street addresses, all real...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-47.htm - 2K - Match Info - Similar pages
45-17-90.40
Section 45-17-90.40 Definitions. For the purposes of this subpart, the following terms
shall have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES.
The Cities of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, and Florence.
(2) COUNTY. Colbert County which is authorized to levy excise taxes pursuant to the provisions
of this subpart. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil" when used for lighting, heating, or industrial
purposes. (4) LOCAL PUBLIC CORPORATION. A public corporation incorporated in either Colbert
County or Lauderdale County pursuant to Chapter 99B of Title 11, Article 9, commencing with
Section 11-47-210, of Chapter 47 of Title 11, or any other public corporation organized
under the laws...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.40.htm - 4K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31
of each year, any county or city required to report local motor fuel excise tax rate information
to the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the
transportation department regarding the total amount of local motor fuel excise tax revenues
collected by the county or city for the immediately preceding fiscal year and the total amount
of the revenues expended on road and bridge maintenance and improvement during that same fiscal
year. The transportation department shall collect the information and deliver a report to
the Joint Transportation Committee on or before March 31 of each year. (b) The powers and
duties of the Joint Transportation Committee shall be as follows: (1) It shall review and
shall consider concurring with the long-range plan of the transportation department as such
plan exists at the date of the meeting called for the purpose of reviewing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-4.htm - 7K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds
and declares as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found
and determined that the conduct within Class 1 municipalities in the state of horse racing
events and pari-mutuel wagering thereon will generate additional revenues for governmental
and charitable purposes, provide additional jobs for the residents of the state and benefit
the businesses related to tourism and recreation within any such municipality and throughout
the surrounding areas of the state; it is desirable to permit the qualified voters of any
Class 1 municipality to determine through referendum whether horse racing and pari-mutuel
wagering thereon will be permitted in such municipality; and for each Class 1 municipality
in which horse racing is approved by the voters thereof, it is necessary and desirable to
provide for the establishment of a racing commission to regulate horse racing and pari-mutuel...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-1.htm - 18K - Match Info - Similar pages
36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and
terms shall have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship,
firm, enterprise, franchise, association, organization, self-employed individual, or any other
legal entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the
person or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written
allegation or allegations that a violation of this chapter has occurred. (6) COMPLAINANT.
A person who alleges a violation or violations of this chapter by filing a complaint against
a respondent. (7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-1.htm - 21K - Match Info - Similar pages
45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In
addition to all other taxes imposed by law, there is hereby levied a privilege or license
tax, in the amount hereinafter prescribed against every person, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...
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