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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management Compact.
The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby enacted
into law and entered into by the State of Alabama with any and all states legally joining
therein in accordance with its terms, in the form substantially as follows: SOUTHEAST INTERSTATE
LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There is hereby
created the Southeast Interstate Low-Level Radioactive Waste Management Compact. The party
states recognize and declare that each state is responsible for providing for the availability
of capacity either within or outside the state for the disposal of low-level radioactive waste
generated within its borders, except for waste generated as a result of defense activities
of the federal government or federal research and development activities. They also recognize
that the management of low-level radioactive waste is handled most...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition
to all other taxes presently levied, an additional sales and use tax not to exceed the highest
municipal rates collected in the county. These additional rates shall be as follows: General
sales, sales and use tax rate of a rate equal to the highest municipal rate collected on April
14, 2006; automobile sales and use rate of two percent; agricultural machinery sales and use
tax of two percent; and manufacturing machine sales and use tax rate of two percent. Except
as herein provided, these rates shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006.
These rates shall also apply to the area of the county which constitutes the police jurisdiction
for a municipality located outside the county provided the municipality has a sales and use
tax in effect in the police jurisdiction in the county...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-49-248
Section 45-49-248 Disposition of funds from oil and gas severance tax. (a) The County Commission
of Mobile County shall distribute and pay all funds received by Mobile County under subsection
(a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax
on the production of oil and gas from offshore, as follows: (1) Thirty-five percent to the
County Commission of Mobile County to be used for county purposes. (2) Thirty percent to the
Mobile County Indigent Care Board which shall be used for the medical care and treatment of
medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40,
Part 2, Article 17, of this chapter. (3) Thirty-five percent to the Mobile County Board of
Education which shall be placed in a special account by the board for the purpose of capital
outlay projects within the Mobile County School System. (b) The County Commission of Mobile
County shall distribute and pay in 12 monthly installments all...
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28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have the following
meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE PRODUCT.
The term alternative nicotine product includes any product that consists of or contains nicotine
that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting,
sniffing, or by any other means. The term does not include a tobacco product, electronic nicotine
delivery system, or any product that has been approved by the United States Food and Drug
Administration for sale as a tobacco cessation product or for other medical purposes and that
is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic Beverage
Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging meeting
the requirements of 15 U.S.C. ยง1472a. (4) DISTRIBUTION. To sell, barter, exchange, or give
tobacco or tobacco products for promotional purposes or...
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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption
of a resolution by the Barbour County Commission, every person, firm, corporation, club, or
association that sells, stores, or receives for the purpose in Barbour County, any cigarettes,
cigars, snuff, smoking tobacco and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco products, acting merely as agent for the collection of the tax. The dealer,
storer, or distributor shall state the amount of the tax separately from the price of the
cigarettes, cigars, snuff, smoking tobacco, and like tobacco...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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