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45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in the county (which storage, use, or other
consumption is not exempted from the use taxes herein authorized to be levied) shall at the
time of making such sale, or if the storage, use, or other consumption of such tangible personal
property in the county is not then subject to the taxes herein authorized to be levied, at
the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth
day of the month next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.55.htm - 3K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
22-30B-15
Section 22-30B-15 Confidentiality of fee reports; exception; penalty; refusal of assistant
or agent of Department of Revenue to perform duties; penalty. (a) It shall be unlawful for
any person to print or publish in any manner whatever the fee report of any operator or any
part thereof or the fees due thereon or to divulge to any person, except persons required
or authorized to collect or audit or assist in collecting or auditing the reports or to use
the information contained in any such report or acquired in auditing any such report or enforcing
the provisions of this chapter for any purpose except for the audit of such report and collection
of the fee imposed by this chapter, unless the fee thereby imposed becomes delinquent; any
person violating the provisions of this section shall be deemed guilty of a misdemeanor and
shall be fined not to exceed $500.00 or sentenced to hard labor for the county for not more
than 90 days, one or both for each offense, and upon conviction thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30B-15.htm - 2K - Match Info - Similar pages
45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes 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. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-200.01.htm - 3K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.05.htm - 3K - Match Info - Similar pages
45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) 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 the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-241.htm - 3K - Match Info - Similar pages
45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-244.htm - 1K - 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
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