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...
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4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil actions, excepting actions in tort against the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business; (5) To acquire, receive, take
and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties and
whether within or without the corporate limits of any authorizing subdivision, and to manage
said property and to develop any property and to sell, exchange, lease or...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
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27-42-15
Section 27-42-15 Tax exemption. The association shall be exempt from payment of all fees and
all taxes levied by this state or any of its subdivisions except taxes levied on real or personal
property. (Acts 1980, No. 80-806, p. 1639, §15.)...
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34-27-65
Section 34-27-65 Proceeds from sale, etc., of lease plan exempt from Transient Occupancy Tax.
The proceeds from the sale or resale of any vacation time-sharing lease plan shall be exempt
from the Transient Occupancy Tax imposed by Section 40-26-1. (Acts 1983, No. 83-670, p. 1035,
§16.)...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment
to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax,
as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama
municipality is paid under a requirement of law, the property which is the subject of such
tax, when imported for use, storage, or consumption into another Alabama municipality, is
not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
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11-51-207
Section 11-51-207 Collection of taxes by Department of Revenue - Generally; municipal rental
tax levy. (a) The governing body of a municipality may pass an ordinance or resolution requiring
the Department of Revenue to administer and collect any taxes levied and assessed under the
provisions of this article, or any general, special, or local law relating to the levy or
administration of a municipal sales and use, rental, or lodgings tax. In all cases where the
governing body of a municipality provides by ordinance or resolution for the administration
and collection of any taxes levied under the provisions of this article, or any general, special,
or local law relating to the levy or administration of a municipal sales and use, rental,
or lodgings tax by the Department of Revenue, administration and collections shall be made
under the same provisions and procedures provided for by Sections 11-51-180 to 11-51-185,
inclusive. (b) Any municipal rental tax levy administered and collected by...
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31-2-12
Section 31-2-12 Exemption from motor vehicle license tax, etc.; distinctive National Guard
license plates. (a) There shall be exempt from the operation of the privilege or license tax
and registration fee now or hereafter to be levied on automobiles and motor vehicles by the
State of Alabama, one passenger vehicle owned by any active member of the Alabama National
Guard or the Alabama State Guard when organized in lieu of the National Guard. Each active
member of the National Guard shall be entitled to an exemption for only one vehicle. The exemption
shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant
General. Active members of the National Guard may obtain additional license plates for other
passenger vehicles which they own by paying the regular privilege or license tax provided
by law. (b) There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereafter to be levied on automobiles and motor...
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40-22-5
Section 40-22-5 Exemption of certain farm loans from tax. No tax levied upon the recordation
of mortgages, deeds of trust, and instruments of like character shall be levied upon or collected
from any corporation or association engaged exclusively in making farm or crop loans, with
respect to any instrument executed to secure a loan made by it to one of its stockholders
or members for general agricultural purposes, the provisions of any other law to the contrary
notwithstanding. The exemption provided herein shall apply to all deeds, mortgages, and instruments
of like character executed to those corporations and associations created and chartered under
the provisions of that act of Congress known as the Federal Farm Loan Act, as amended by the
Farm Credit Act of 1933. (Acts 1953, No. 841, p. 1131; Acts 1969, No. 503, p. 960.)...
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