40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer organized, incorporated, qualified, or registered during the year, or doing business in Alabama for the first time, as of the date the taxpayer is organized, incorporated, registered, or qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer shall be liable for the tax levied by this article for each year beginning before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification to do business in Alabama. The amount of the tax due shall be determined by multiplying the taxpayer's net worth in Alabama by the rate determined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-22.htm - 11K - Match Info - Similar pages
16-22-13.4
Section 16-22-13.4 Fiscal year 2006-2007 adjustments. (a) PAY INCREASES, FY 2006-07. The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual budget act for the public schools and colleges for the designated fiscal years. (1) Certificated personnel (K-12). For the fiscal year beginning October 1, 2006, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a five percent salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.4.htm - 13K - Match Info - Similar pages
16-22-13.5
Section 16-22-13.5 Fiscal year 2007 - 2008 adjustments. (a) Pay increases, FY 2007-08. The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual budget act for the public schools and colleges for the designated fiscal years. (1) CERTIFICATED PERSONNEL (K-12). For the fiscal year beginning October 1, 2007, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a seven percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.5.htm - 12K - Match Info - Similar pages
16-22-13.6
Section 16-22-13.6 Fiscal year 2013-2014 adjustments. (a) PAY INCREASES, FY 2013-2014. The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual budget act for the public K-12 schools for the designated fiscal year. (1) Certificated Personnel (K-12). For the fiscal year beginning October 1, 2013, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a two percent pay increase....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.6.htm - 8K - Match Info - Similar pages
16-22-13.9
Section 16-22-13.9 Fiscal year 2019-2020 adjustments. (a) PAY INCREASES, FY 2019-2020. (a) The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual Education Trust Fund budget act for the designated fiscal year. (1) Certificated Personnel (K-12). For the fiscal year beginning October 1, 2019, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a four percent salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.9.htm - 9K - Match Info - Similar pages
40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or other taxing authority other than the state, all taxable property shall be divided into the following classes and no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed value to the fair and reasonable market value of such property, or, as may be provided by law, to the current use value of such property: CLASS I. All property of utilities used in the business of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type commonly known as "pickups" or "pickup trucks" owned and operated by an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-1.htm - 9K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties, and fees. (a) A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. The collection procedures utilized by the district management corporation shall include the mailing of a notice of the special assessment to the person shown as owner of the property on the records of the tax assessor in the following manner: (1) After October 1 of each year, the district management corporation may levy the special assessment for services to be provided during the following calendar year. (2) The assessment shall be due on December 1 and delinquent on January 1 following the October levy. (3) Upon delinquency, interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
16-13-188
Section 16-13-188 Election result; levy, amount and duration of tax; limitation on use of proceeds. The county commission shall declare the result of the election; and, where the electors have voted so as to require the levy of a tax, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county or in said rural or city school tax district, as the case may be, which shall not exceed $.30 on each $100.00 worth of taxable property in said county or in said rural or city school tax district, as the case may be. Any special tax levied hereunder shall not be for a shorter term than two years. In all elections hereafter held, if the specific purposes for which said tax, when levied, shall be used is printed on the ballots to be used in said election, it shall be unlawful for the county board of education to apply it to any other purpose. (School Code 1927, §280; Code 1940, T. 52, §269.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-188.htm - 1K - Match Info - Similar pages
40-18-2
Section 40-18-2 Levied; persons and subjects taxable generally. (a) In addition to all other taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income, as defined in this chapter, which tax shall be assessed, collected, and paid annually at the rate specified herein and for each taxable year as hereinafter provided. Persons and subjects taxable under this chapter are: (1) Every individual residing in Alabama. (2) Every corporation domiciled in Alabama or licensed or qualified to transact business in Alabama. (3) Every corporation doing business in Alabama or deriving income from sources within Alabama, including income from property located in Alabama. (4) Every nonresident estate or nonresident trust receiving income from property owned or business transacted in Alabama. (5) Every resident estate and resident trust. (6) Every nonresident individual receiving income from property owned or business transacted in Alabama. (b) Every natural person domiciled...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-2.htm - 1K - Match Info - Similar pages
45-41-141.03
Section 45-41-141.03 Authorization of levy of financial charges. Subject to the provisions of Section 45-41-141.09 (providing for the exemption of certain dwellings from the levy of financial charges hereunder), the commission is hereby authorized to levy, for each fiscal year of the county commencing with such fiscal year beginning October 1, 1988, and in any district, a financial charge with respect to each unit of property located within the boundaries of such district as they may from time to time exist, at such rate (not exceeding, however, the maximum rate at the time authorized), and for such period of time, as the qualified electors of such district shall have approved in an election called and conducted in accordance with applicable provisions of this part; provided, however, that no financial charge may in any event be levied hereunder with respect to any unit of property at a rate in excess of one hundred twenty-five dollars ($125) per fiscal year, which is adjusted every 10...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.03.htm - 2K - Match Info - Similar pages
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