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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess
funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1
of Chapter 23 of Title 40 and state use tax means the tax imposed
by Article 2 of Chapter 23 of Title 40. (c) (1)
In addition to all other taxes authorized by law, the Geneva County Commission may levy up
to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall
be used for the construction, maintenance, and operation of a jail with any excess proceeds
to be used for road and bridge projects. (3) The proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the taxes authorized by
this section. (4) The proceeds of all sales which are presently taxed at a lower rate under
the state sales and use tax statutes shall be taxed under this section at a...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special
privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged
or continuing within Greene 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 sales of each business, and when his or her books are not so kept he or she shall
pay the tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-42-243.30
tax levied pursuant to this section shall parallel, except for the rate of tax, the sales and
use taxes imposed by the state under Title 40. Any sales or use tax levied pursuant
to this section on any automotive vehicle, truck trailer, trailer, semi-trailer, or travel
trailer required to be registered or licensed with the license commissioner, where not collected
by a licensed Alabama dealer at time of sale, shall be collected and the collection fees shall
be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of public buildings, the Limestone
County Commission is hereby authorized by resolution to levy, in addition to all other taxes
of every kind now imposed by law, special gross receipts taxes measured against the gross
receipts of every person, firm, business, corporation, or legal entity of any kind using,
purchasing, or consuming electricity or electric power within Limestone County, in an amount
not to exceed two...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following
terms shall have the respective meanings ascribed to them in this section: (1) PERSON
or COMPANY. Any individual, firm, company, partnership, association, corporation, receiver
or trustee, or any other group or combination acting as a unit, and the plural as well as
the singular number, unless the intention to give a more limited meaning is disclosed by the
context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER.
The Commissioner of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE.
Any one of the following: a. A sale of tangible personal property by wholesaler to licensed
retail merchants, jobbers, dealers or other wholesalers for resale and does not include a
sale by wholesalers to users or consumers, not for resale. b. A sale of tangible personal
property or products, including iron ore, and including the furnished container and label
of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter
2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX
TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE.
Any individual, including, but not limited to, an attorney or certified public accountant
with written authority or power of attorney to represent a taxpayer before the department
or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling
any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF
ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2.
(4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER.
The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner
means any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
11-51-90.1
license. Provided, however, that: a. Gross receipts shall not include any of the following
taxes collected by the business on behalf of any taxing jurisdiction or the federal government:
All taxes which are imposed on the ultimate consumer, collected by the taxpayer, and remitted
by or on behalf of the taxpayer to the taxing authority, whether state, local, or federal,
including utility gross receipts taxes levied pursuant to Article 3, Chapter
21, Title 40; license taxes levied pursuant to Article 2, Chapter
21, Title 40; or reimbursements to professional employer organizations
of federal, state, or local payroll taxes or unemployment insurance contributions; but no
other deductions or exclusions from gross receipts shall be allowed except as provided in
this article. b. A different basis for calculating the business license may be used
by a municipality with respect to certain categories of taxpayers as prescribed in Section
11-51-90.2. c. For a utility or other entity described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages
40-21-100
(11) TAXPAYER. Any person liable for taxes under the provisions of this article.
(12) USE. The exercise of any right or power over utility services or the disposition
thereof incident to a proprietary or possessory interest therein, except that it shall not
include the sale of utility services in the regular course of business. (13) UTILITY.
Every person regularly engaged in furnishing utility services to another person in the State
of Alabama. (14) UTILITY GROSS RECEIPTS TAX. The tax levied by Article 3 of
this chapter. (15) UTILITY SERVICES. Electricity, domestic water, natural gas,
telegraph services, and telephone services; provided, however, that "utility services"
shall not mean electricity, domestic water, natural gas, telephone services, or telegraph
services stored, used, or consumed by a utility regularly engaged in furnishing the same such
services to the public, other than by a municipality or other municipal entities organized
by a municipality. (16) WHOLESALE SALE. A sale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
45-13-245.20
tobacco stamps are not available for affixing to tobacco product packages and containers, or
by the authority of a duly promulgated regulation eliminating the requirement of affixing
county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly
report in lieu of stamps to report the amount of tax due. The monthly report shall be in a
form approved by the commissioner and adopted by the department under the Alabama Administrative
Procedure Act, Chapter 22, Title 41. (6) The department may promulgate
and enforce rules and regulations to effectuate the purposes of this section. All rules and
regulations duly promulgated shall have the same force and effect of law. (d) All laws, rules,
and regulations of the department relating to the manner and time of payment of the tax levied
by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers
and prescribing penalties for violations shall apply with equal force to the tax levied by
this...
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45-44-246.01
the aforementioned tobacco stamps are not available for affixing to tobacco product packages
and containers, or by the authority of a duly promulgated regulation eliminating the requirement
of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require
a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall
be in a form approved by the commissioner and adopted by the department under the Alabama
Administrative Procedure Act, Chapter 22 of Title 41. (6) The department
may promulgate and enforce rules and regulations to effectuate the purposes of this section.
All rules and regulations duly promulgated shall have the same force and effect of law. (d)
All laws, rules, and regulations of the department relating to the manner and time of payment
of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring
reports from dealers and prescribing penalties for violations, shall apply with equal force
to the tax...
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45-13-245
not available for affixing to tobacco products, packages, and containers, or by the authority
of the duly promulgated regulation eliminating the requirement of affixing county tobacco
stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps to report
the amount of tax due. The monthly report shall be in a form approved by the Commissioner
of Revenue, and adopted by the Department of Revenue under the provisions of the Alabama Administrative
Procedure Act, Chapter 22, Title 41. (5) The department shall have the
authority to promulgate and enforce rules and regulations to effectuate the purposes of this
section. All such rules and regulations duly promulgated shall have the force and effect of
law. (d) All laws, rules, and regulations of the Department of Revenue, relating to the manner
and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28,
requiring reports from dealers and prescribing penalties for violations shall apply with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
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