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4-3-59
Section 4-3-59 Exemption of bonds, property and income of authority from taxation; concessionaires,
tenants, etc., of authority subject to state and local taxation; exemption from payment of
deed recording fees and roll-back taxes. The bonds issued by the authority and the income
therefrom shall be exempt from all taxation in the state. All property and income of the authority
shall be exempt from all state, county, municipal and other local taxation; provided however,
that this exemption shall not be construed to exempt concessionaires, licensees, tenants,
operators or lessees of the authority from the payment of any licenses or privilege taxes
levied by the state, the county or any municipality in the state. Any deeds or other documents
whereby properties are conveyed to the authority, any indentures executed by the authority
and any leases made by the authority may be filed for record in the office of the judge of
probate of the county without the payment of any tax or fees other...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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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...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) 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 in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County 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...
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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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11-81-16
Section 11-81-16 Pledge of revenues from certain taxes, utilities, etc., for payment of principal
and interest on bonds. In any case in which a county or municipality may hereafter issue any
bonds which are general obligations of such county or municipality, there may be pledged to
the payment of the principal of an interest on such bonds all or any part or portion of funds
which may be derived from any one or more of the following sources and which shall not be
required for the purpose of making good any valid pledge thereof theretofore made or which
are not required by the Constitution to be devoted to other purposes and which such county
or municipality may at any time be authorized to levy, collect or receive: (1) The proceeds
of any property tax; (2) The proceeds of any license, privilege or occupational tax, excepting
such license taxes as may be levied by municipalities for conducting business outside their
corporate limits; (3) The portion of any license, privilege or...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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40-9-10
Section 40-9-10 Y.W.C.A. All Young Women's Christian Associations, and all real and personal
property of all Young Women's Christian Associations, and of any branch or department of same
heretofore or hereafter organized and existing in good faith in the State of Alabama, for
other than pecuniary gain and not for individual profit, when such real or personal property
shall be used by such associations, their branches or departments in and about the conducting,
maintaining, operating and carrying out of the program, work, principles, objectives and policies
of such associations, their branches or departments, in any city or county of the State of
Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses,
fees and charges of any nature whatsoever, including any privilege or excise tax heretofore
or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt,
assessment or collection of any fee, admission, service...
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40-9-11
Section 40-9-11 Y.W.C.O. All Young Women's Christian Organizations, and all real and personal
property of all Young Women's Christian Organizations, and of any branch or department of
same heretofore or hereafter organized and existing in good faith in the State of Alabama,
for other than pecuniary gain and not for individual profit, when such real or personal property
shall be used by such organizations, their branches or departments in and about the conducting,
maintaining, operating and carrying out of the program, work, principles, objectives and policies
of such organizations, their branches or departments, in any city or county of the State of
Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses,
fees and charges of any nature whatsoever, including any privilege or excise tax heretofore
or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt,
assessment or collection of any fee, admission, service...
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40-9-9
Section 40-9-9 Y.M.C.A. All Young Men's Christian Associations and all real and personal property
of all Young Men's Christian Associations, and of any branch or department of same heretofore
or hereafter organized and existing in good faith in the State of Alabama, for other than
pecuniary gain and not for individual profit, when such real or personal property shall be
used by such associations, their branches or departments, in and about the conducting, maintaining,
operating and carrying out of the program, work, principles, objectives and policies of such
associations, their branches or departments, in any city or county of the State of Alabama,
are exempt from the payment of any and all state, county and municipal taxes, licenses, fees
and charges of any nature whatsoever, including any privilege or excise tax heretofore or
hereafter levied by the State of Alabama or any county or municipality thereof. The receipt,
assessment or collection of any fee, admission, service charge,...
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