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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8B-1.htm - 14K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute
the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds
of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five
percent of the proceeds shall be distributed to the municipality where the lodging accommodation,
room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging
located in the planning jurisdiction of the municipality. The proceeds shall be used by the
municipality for the promotion of tourism, recreation, and conventions. (b) There is established
a tourism board in Lauderdale County consisting of the following members to be appointed as
follows: (1) Two members appointed by the Lauderdale County Commission for a term of four
years. (2) Two members appointed by the City of Florence governing body for a term of three
years. (3) One member appointed jointly by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.06.htm - 1K - Match Info - Similar pages
40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-222.htm - 4K - Match Info - Similar pages
45-1-245.01
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of the tax levied
by this part and from the computation of the amount of the tax levied or payable all of the
following: Charges for property sold or services furnished which are required to be included
in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or
accommodations to a person for a period of 30 continuous days or more pursuant to the exemption
provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also
have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding
the provisions of this section, the tax shall not apply to the rental of living accommodations
which are intended primarily for rental to persons as their principal or permanent place of
residence. (Act 2019-211, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.01.htm - 1K - Match Info - Similar pages
45-15-241.01
Section 45-15-241.01 Exemptions. (a) There are exempted from the provisions of the tax levied
by this part and from the computation of the amount of the tax levied or payable all of the
following: Charges for property sold or services furnished which are required to be included
in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or
accommodations to a person for a period of continuous days pursuant to the exemption provision
of Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment or change to
the Alabama transient occupancy tax shall also have the effect of similarly changing the exemption
provision of this part. (b) Notwithstanding the provisions of this section, the tax shall
not apply to the rental of living accommodations which are intended primarily for rental to
persons as their principal or permanent place of residence. (Act 2001-387, p. 494, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.01.htm - 1K - Match Info - Similar pages
45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this
part shall be collected by Coffee County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall
constitute a debt due the county. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The county shall receive the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.01.htm - 1K - Match Info - Similar pages
45-2-243.26
Section 45-2-243.26 Exemptions. (a) There are exempted from the provisions of the tax levied
by this subpart and from the computation of the amount of the tax levied or payable the following:
Charges for property sold or services furnished which are required to be included in the tax
levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations
to a person for a period of 30 continuous days or more pursuant to the exemption provision
of Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment or change to
the Alabama transient occupancy tax shall also have the effect of similarly changing the exemption
provision of this subpart. (b) Notwithstanding the aforesaid provisions of this section, the
tax shall not apply to the rental of living accommodations which are intended primarily for
rental to persons as their principal or permanent place of residence. (Act 93-706, p. 1352,
§7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.26.htm - 1K - Match Info - Similar pages
45-26-246.01
Section 45-26-246.01 Exemptions. (a) There are exempted from the tax levied by this part and
from the computation of the amount of the tax levied or payable all of the following: Charges
for property sold or services furnished which are required to be included in the tax levied
by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to
a person for a period of 30 continuous days or more pursuant to the exemption provision of
Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the
Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption
provision of this part. (b) Notwithstanding the provisions of this section, the tax shall
not apply to the rental of living accommodations that are intended primarily for rental to
persons as their principal or permanent place of residence. (Act 2020-178, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.01.htm - 1K - Match Info - Similar pages
45-3A-30.01
Section 45-3A-30.01 Exemptions and application of tax. (a) Each of the following charges are
exempted from the provisions of the tax levied by this part and from the computation of the
amount of the tax levied or payable: Charges for property sold or services furnished which
are required to be included in the tax levied by the state sales tax act; and charges for
the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous
days or more pursuant to the exemption provision of Alabama's Transient Occupancy Tax, Section
40-26-1. A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also
have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding
the provisions of this section, the tax shall not apply to the rental of living accommodations
which are intended primarily for rental to persons as their principal or permanent place of
residence. (Act 2000-372, p. 586, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.01.htm - 1K - Match Info - Similar pages
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