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...
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25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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11-44C-95
Section 11-44C-95 Tax exemption for the Centre for the Living Arts, Inc. In Class 2 municipalities,
The Centre for the Living Arts, Inc., shall be exempt from all municipal ad valorem and sales
and use tax. (Act 2004-507, p. 984, §1.)...
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45-49-243.01
Section 45-49-243.01 Disposition of funds - Mobile United, Inc. The amount of ten thousand
dollars ($10,000) shall be distributed annually to Mobile United, Inc., from the funds received
by the county for the City of Mobile from the additional state sales tax levied on alcoholic
beverages by Sections 28-3-280 and 28-3-281. (Act 83-536, p. 837, §1.)...
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36-27-55.5
Section 36-27-55.5 Purchase of credit for prior service with Dauphin Island Park and Beach
Board of Mobile County, Inc. (a) Any active and contributing member of the Employees' Retirement
System may claim and purchase credit not to exceed 10 years in the system for prior service
rendered while employed with the Dauphin Island Park and Beach Board of Mobile County, Inc.,
if the member complies with subsection (b). (b) A member of the Employees' Retirement System
eligible to purchase prior service credit pursuant to subsection (a) may receive credit in
the system for the prior service by paying prior to his or her date of retirement, the full
actuarially determined cost for each year of service purchased as determined by the system's
actuary. Notwithstanding the foregoing, no member of the Employees' Retirement System shall
be eligible to receive service credit in the system for any service that the member is already
credited with in the system or in any other public retirement plan,...
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40-7-50
Section 40-7-50 Voluntary check-off designation for Alabama Association of Rescue Squads, Inc.
(a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to
the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor
by indicating on a check-off box which shall be provided on annual ad valorem tax statements.
The check-off shall be described as the "Alabama Association of Rescue Squads, Inc."
If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her
ad valorem tax payment and shall be paid to the appropriate person or authority administering
the association. (b) The total amount of all contributions, less costs of administration not
to exceed three percent of revenue produced, shall be remitted by the person or authority
collecting the amount to the executive director of the association by the tenth day of each
month next succeeding that in which the contribution is paid. (c) Each annual ad...
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2-7-7
Section 2-7-7 Annual payment to South Alabama State Fair Association for premiums, awards and
prizes. The commission shall pay to the South Alabama State Fair Association, under the same
terms and conditions as are provided in this article for the payment to the Alabama State
Fair Authority, a sum annually for premiums, awards and prizes provided for in this article.
The payment of this sum of money shall be limited to premiums, awards and prizes as provided
in this article. Payment of any sum of money to the South Alabama State Fair Association by
the commission shall contain all of the limitations and requirements provided in this article
for payment to the Alabama State Fair Authority, and such payment shall be made in the manner
provided for in this article for payment of prizes, premiums and awards at the annual fair
held by the Alabama State Fair Authority. (Acts 1965, 1st Ex. Sess., No. 248, p. 363; Acts
1971, No. 2058, p. 3320; Acts 1982, No. 82-563, p. 940.)...
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40-9-15
Section 40-9-15 Alabama State Fair and Exhibit Association. The Alabama State Fair and Exhibit
Association and all persons, firms, or corporations who may conduct business with said association
on its fairgrounds in Jefferson County during the annual fairs of said association are exempt
from the payment of all state, county and municipal taxes and licenses. (Code 1907, §2072;
Code 1923, §3028; Code 1940, T. 51, §14.)...
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