|
45-49-242.21
Section 45-49-242.21 Special ad valorem tax for public school purposes. (a) The following words
and phrases used in this section, and others evidently intended as the equivalent thereof,
in the absence of a clear implication herein otherwise, shall be given the following respective
interpretations herein: (1) AMENDMENT 3. That amendment to the constitution that was pro-
posed by Act 60 enacted at the 1915 Regular Session of the Legislature of Alabama. (2) AMENDMENT
325. That amendment to the constitution that was proposed by Act 116 enacted at the 1971 Third
Special Session of the Legislature of Alabama. (3) AMENDMENT 373. That amendment to the constitution
that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of
Alabama. (4) COMMISSION. The Mobile County Commission or other governing body of the county.
(5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNTY. Mobile County, Alabama.
(7) MOBILE SCHOOL TAX DISTRICT. The special school tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-242.21.htm - 3K - Match Info - Similar pages
28-3A-17.1
Section 28-3A-17.1 Entertainment district designation in certain municipalities. (a)(1) Notwithstanding
any rule adopted by the board, the board may issue an entertainment district designation to
any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption
and to any manufacturer licensee that conducts tastings or samplings on the licensed premises,
provided the licensees are located in an entertainment district established pursuant to this
section. (2) A licensee who receives an entertainment district designation under this subsection
shall comply with all laws and rules governing its license type, except that the patrons,
guests, or members of that licensee may exit that licensed premises with open containers of
alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment
district, which shall be permitted, but may not enter another licensed premises with open
containers or closed containers of alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-17.1.htm - 5K - Match Info - Similar pages
45-20-242.81
levy a certain use 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 affect, the administration
of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington
County Commission is authorized to levy and impose, in addition to all other taxes, a one
percent use tax against tangible personal property purchased at retail outside the
county and domiciled in the county. (2) The storage, use, or other consumption of tangible
personal property which is presently exempt under the state use tax statutes is exempt
from the tax authorized by this section. (d) The tax levied by this section shall be collected
by Covington County or its designee at the same time and in the same manner as state use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of Alabama
finds and declares that it is the intent of the Legislature that the provisions of this section
clarify but not change existing law and supplement existing law, by clarifying and showing
the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and
supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds
of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter
3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized state excise
tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County
Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall
be distributed by the Calhoun County Commission as follows: (1) The first one thousand five
hundred dollars ($1,500) of the proceeds each month shall be deposited in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.01.htm - 4K - Match Info - Similar pages
9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-32.htm - 7K - Match Info - Similar pages
28-3A-21
Section 28-3A-21 Fees for licenses issued by the board; local license taxes. (a) The following
annual license fees are levied and prescribed for licenses issued and renewed by the board
pursuant to the authority contained in this chapter: (1) Manufacturer license, license fee
of five hundred dollars ($500). (2) Importer license, license fee of five hundred dollars
($500). (3) Liquor wholesale license, license fee of five hundred dollars ($500). (4) Wholesaler
license, beer license fee of five hundred fifty dollars ($550) or wine license fee of five
hundred fifty dollars ($550); license fee for beer and wine of seven hundred fifty dollars
($750); plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.
(5) Warehouse license, license fee of two hundred dollars ($200). (6) Lounge retail liquor
license, license fee of three hundred dollars ($300). (7) Restaurant retail liquor license,
license fee of three hundred dollars ($300). (8) Club liquor license,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-21.htm - 3K - Match Info - Similar pages
28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners
of Public Accounts. (a) The functions, duties and powers of the board shall be as follows:
(1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its
possession for sale, as defined and enumerated in this chapter. (2) To control the possession,
sale, transportation and delivery of alcoholic beverages as enumerated and defined in this
chapter. (3) To determine the localities within which any state store shall be established
and operated and the location of such store. No store shall be established in and neither
the board nor any other person may legally buy, manufacture or sell alcoholic beverages in
any county which has voted in the negative in any election called as provided in Chapter 2
of this title for determining the said issue unless and until said county has at a subsequent
similar election voted in the affirmative. The board shall have the power...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-43.htm - 6K - Match Info - Similar pages
28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-1.htm - 12K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
|