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45-3A-51.05
Section 45-3A-51.05 Maintenance of records. It shall be the duty of every person, firm, or
corporation engaging, or continuing in the City of Eufaula in any business taxed hereunder
to keep and preserve suitable records of the gross proceeds of such business and such other
books or accounts as may be necessary to determine the amount of tax for which he, she, or
it is liable under this part. Such records shall be kept and preserved for a period of two
years and shall be open for examination at any time by the city, or its duly authorized agent.
(Act 96-620, p. 986, §6.)...
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45-22-242.05
Section 45-22-242.05 Preservation and examination of records. It shall be the duty of every
person, firm, or corporation engaging, or continuing in Cullman County in any business taxed
hereunder to keep and preserve suitable records of the gross proceeds of such business and
such other books or accounts as may be necessary to determine the amount of tax for which
he or she or it is liable under this part. Such records shall be kept and preserved for a
period of two years and shall be open for examination at any time by the department, or its
duly authorized agent. (Acts 1973, No. 161, p. 202, §6.)...
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45-8-241.25
Section 45-8-241.25 Records, books, and accounts. It shall be the duty of every person, firm,
or corporation engaging, or continuing in Calhoun County in any business taxed hereunder to
keep and preserve suitable records of the gross proceeds of such business and such other books
or accounts as may be necessary to determine the amount of tax for which he or she or it is
liable under the provisions of this subpart. Such records shall be kept and preserved for
a period of two years and shall be open for examination at any time by the department, or
its duly authorized agent. (Acts 1978, No. 73, p. 1759, §6.)...
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45-18-242.05
Section 45-18-242.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 98-657, p. 1440,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.05.htm - 976 bytes - Match Info - Similar pages
45-40-244.05
Section 45-40-244.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 2001-561, p. 1130,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.05.htm - 977 bytes - 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
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
5-18-10
Section 5-18-10 Examinations of licensees; investigations; enforcement powers of supervisor.
(a) Annual examinations of licensees. At least once each year and at such other time as may
be deemed necessary by the Supervisor of the Bureau of Loans, an examination shall be made
of the place of business of each licensee and of the loans, transactions, books, papers, and
records of the licensee so far as they pertain to the business licensed under this chapter.
As cost of examination, the licensee shall pay to the Bureau of Loans the actual cost of each
examination, the amount of which shall be reasonably prescribed under rules and regulations
promulgated by the Superintendent of Banks; provided, however, the cost for each day of examination
by each examiner shall not exceed eight times the average hourly rate for auditing purposes
as charged by three recognized certified public accountancy firms in the City of Montgomery,
Alabama. In addition thereto, the licensee shall pay as per diem the...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County
Commission, or Department of Revenue, or other collection agent as may be designated by resolution
of the city governing body, on or before the 20th day of the month next succeeding the month
in which the tax accrues. On or before the 20th day of each month, every person on whom the
tax is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, a true and correct statement showing the gross proceeds of the business subject
to the tax for the then preceding month, together with other information as the designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer...
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