28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted Insurance sold to, solicited by, or negotiated with an insured whose Home State is another State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
45-44-151.03
Section 45-44-151.03 Provisions respecting takeout of racing events. In order to provide a uniform takeout for parimutuel wagering on live greyhound racing events and on horse or greyhound racing events that are conducted elsewhere and received by television at the Macon County racetrack, and to enable the Macon County racetrack to maximize its participation in combined pools with other racetracks both inside and outside the State of Alabama, the Legislature hereby finds and determines that it is necessary and desirable to authorize the uniform takeout hereinafter provided for parimutuel pools wagered by bettors present at the Macon County racetrack, notwithstanding Section 40-26A-2, which section is hereby superseded to the extent that its provisions purport to govern the takeout at the Macon County racetrack in a manner inconsistent with this part. Subject to Section 45-44-151.01, relating to adjustment of the takeout for combined pools, the total takeout allowed to the racing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-151.03.htm - 1K - Match Info - Similar pages
45-44-150.09
Section 45-44-150.09 Production of documents, etc.; removal of certain licensee employees; recordkeeping; inspections; witnesses. The racing commission is empowered to compel the production of any and all books, memoranda, or documents showing the receipts and disbursements of any person, association, or corporation licensed to conduct race meetings under this part. The racing commission may at any time require the removal of any employee or official employed by any licensee hereunder whenever such employee or official is guilty of any improper practice in connection with racing, has failed to comply with any condition of the license, or has violated any rule adopted by the racing commission. The racing commission shall have the power to require that the licensee maintain books and financial statements in a manner and form prescribed by the racing commission so as to assure the proper administration of the parimutuel pool and the payment of the tax hereinafter provided. The racing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-150.09.htm - 2K - Match Info - Similar pages
11-65-31
Section 11-65-31 Purses for horse races and greyhound races. From the moneys deposited in pari-mutuel pools for horse races which constitute the "takeout" deducted by a horse racing operator pursuant to Section 11-65-28(b), each horse racing operator shall apply an amount equal to seven percent of its total horse racing handle to provide purse moneys for horse races conducted by such operator. Prior to the commencement of any race meeting, the horse racing operator conducting such meeting shall estimate the amount of its horse racing handle to be derived from such meeting. Based upon such estimate, the horse racing operator shall adopt a schedule providing for a reasonable allocation of purse moneys over the period of the anticipated race meeting. Any such schedule may be amended from time to time during the course of a race meeting if it becomes apparent that the operator's actual horse racing handle for such race meeting will not match its original estimate. Each horse racing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-31.htm - 2K - Match Info - Similar pages
11-65-22
Section 11-65-22 Acquisition of interest in horse racing facility licensee or operator. (a) A disqualified person may not acquire or hold an interest in a horse racing facility licensee or an operator. A commission may require that a disqualified person dispose of its interest in a horse racing facility licensee or an operator within a reasonable period of time provided that (i) the commission shall determine at a hearing that the owner of such interest is a disqualified person and (ii) the person who is alleged to be a disqualified person shall receive notice of and an opportunity to be heard at such hearing. Any person aggrieved by an action of a commission pursuant to this section may appeal to the circuit court of the host county pursuant to Section 11-65-12. (b) Any person desiring to acquire stock in, a partnership or other ownership interest in, or to become an owner or member of, any entity which holds a horse racing facility license or an operator's license hereunder who,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-22.htm - 7K - Match Info - Similar pages
11-65-32
Section 11-65-32 Televised simulcast programming of racing events. (a) A commission shall have the power to adopt rules and regulations specifying the conditions under which an operator, as part of its licensed activity, may cause televised simulcast programming of racing events, including both horse racing and greyhound racing, held at racetracks located outside the state to be transmitted for public viewing to a racetrack facility within the sponsoring municipality which is under the jurisdiction of such commission and there made the subject of pari-mutuel wagering. Any provision of this chapter or any other law to the contrary notwithstanding, no racing events, including both horse racing and greyhound racing, held at any location in the state (including a location in the sponsoring municipality) shall be televised to a racing facility subject to this chapter and made the subject of pari-mutuel wagering at such racing facility; provided, however, that an operator may use closed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-32.htm - 10K - Match Info - Similar pages
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide for enforcement penalties by resolution. The county commission, the State Department of Revenue, or a private entity collecting the tax may retain an amount or percentage of the total proceeds collected in such an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages
45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the tax is received by the Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.27.htm - 2K - Match Info - Similar pages
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