45-40-245.30
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
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45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures comprising the county courthouse in Opelika, Alabama, as the buildings and structures may from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER. A new building or structure (or group thereof) designed for use by the county and its agencies as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant office and other ancillary facilities. (7) MONTH. A calendar...
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45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "County" means Cherokee 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, 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 tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes" means Article 2 of Chapter 23 of...
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45-2-244.101
Section 45-2-244.101 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "State sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to effect, the administration of those sections and the incidence and collection of the...
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45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used in this part, shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality of the county and Lauderdale County created pursuant to Subpart 1 and Act 95-409, and includes its successors and assigns, if any, and any agency or instrumentality that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section 45-17-91.20) of Article 9, and includes any agency or instrumentality that may succeed to its functions. (4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY. Lauderdale County in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (7) REGISTERED...
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45-43-246.31
Section 45-43-246.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing for the levy of a state sales and use tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Lowndes County. (2) MONTH. The calendar month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes. (4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to the sections, which...
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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted under the state sales tax statutes from the computation of the amount of the state sales tax. And there is also exempted from the levy the storage, use, or other consumption of property, the storage, use, or other consumption of which is exempted under the state use tax statutes from the state use tax. Subject to these exemptions, every person storing or using or otherwise consuming in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City tangible personal property purchased at retail shall be liable for the tax imposed, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given to the purchaser of any property to be used, stored, or consumed in such part of Lee...
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45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used in this subpart, shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality of the county and Colbert County created pursuant to Subpart 1, commencing with Section 45-17-90, of Part 1, Article 9, Chapter 17 of this title and Subpart 1, commencing with Section 45-39-92, of Part 3, Article 9 of this chapter, and includes its successors and assigns, if any, and any agency or instrumentality that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto. (3) COLBERT COUNTY. Colbert County in the State of Alabama. (4) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality of the county and Colbert County, that has been, or is to be, created pursuant to Part 2, commencing with Section 45-17-91.20, of Article...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
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