|
45-22-243.93
Section 45-22-243.93 Payment of taxes; reports. The taxes levied in Section 45-22-243.91 shall
be due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues; and the use taxes levied in Section 45-22-243.92 shall
be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly
period during which the storage, use, or other consumption of the tangible personal property
became taxable hereunder, each such quarterly period to end on the last day of each of the
months of March, June, September, and December. The taxes levied in Section 45-22-243.91 shall
be paid to and collected by the State Department of Revenue at the same time and along with
the payment and collection of the state sales tax; and the use tax levied herein shall be
paid to and collected by the State Department of Revenue at the same time and along with the
payment and collection of the state use tax. On or prior to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.93.htm - 2K - 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
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - 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
45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 shall be
due and payable in monthly installments on or before the twentieth day of the month next succeeding
the month in which the tax accrues. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and along with the collection
of the state sales tax. On or prior to the due dates of the tax herein levied each person
subject to such tax shall file with the State Department of Revenue a report or return in
such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of Revenue may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.103.htm - 1K - Match Info - Similar pages
45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the months in which the tax accrues. All taxes levied in this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax. On or prior to due dates of the tax herein levied each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.23.htm - 1K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - 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
|