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...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) 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) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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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...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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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....
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11-101A-21
Section 11-101A-21 Exemption from taxation. All properties of an authority, whether
real, personal, or mixed, and the income therefrom, all securities issued by an authority
and the income therefrom, and all indentures and other instruments executed as security therefor,
all leases made pursuant to this chapter and all revenues derived from such leases, and all
deeds and other documents executed by or delivered to an authority shall be exempt from any
and all taxation by the state, or by any county, municipality, or 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 an authority may engage. An
authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of
probate of any county in respect of its incorporation, the amendment of its certificate of
incorporation, or the recording of any document. The gross proceeds of the sale...
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22-21-333
Section 22-21-333 Exemptions from taxation. All properties of an authority, whether
real, personal or mixed, and the income therefrom, all securities issued by an authority and
the coupons applicable thereto and the income therefrom, and all indentures and other instruments
executed as security therefor, all leases made pursuant to the provisions of this article
and all revenues derived from any such leases, and all deeds and other documents executed
by or delivered to an authority shall be exempt from any and all taxation by the state, or
by any county, municipality or 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 an authority may engage. An authority shall not be obligated
to pay or allow any fees, taxes or costs to the judge of probate of any county in respect
of its incorporation, the amendment of its certificate of incorporation or the...
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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...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there
is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, special county privilege or license taxes and excise taxes
paralleling, with like provisions in the county, such state taxes as are levied by the State
of Alabama by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of
Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended
on September 1, 1959, and as it existed on that date, in an amount equal to 33 and one-third
percent of the state levy, as follows: (1) A privilege or license tax against the person on
account of the business activities and in the amount to be determined by the application of
rates against the gross sales, or gross receipts, as the case may be, as follows: a. Upon
every person, firm, or corporation (not including the State of Alabama or the Alabama...
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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...
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