40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated with respect to private use industrial property and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-4.htm - 15K - Match Info - Similar pages
40-9F-3
Section 40-9F-3 Standards for approval; application, rehabilitation plan; review; certification; tax credit certification; fees; report to Legislature. (a) The commission shall develop standards for the approval of the substantial rehabilitation of qualified structures for which a tax credit is sought. The standards shall take into account whether the substantial rehabilitation of a qualified structure is consistent with the historic character of the structure or of the Registered Historic District in which the property is located. (b) Prior to beginning any substantial rehabilitation work on a qualified structure, the owner shall submit an application and rehabilitation plan to the commission and an estimate of the qualified rehabilitation expenditures under the rehabilitation plan; provided, however, that the owner, at its own risk, may incur qualified rehabilitation expenditures no earlier than six months prior to the submission of the application and rehabilitation plan that are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-3.htm - 9K - Match Info - Similar pages
41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There shall be in the Department of Finance the Division of Purchasing. The functions and duties of the Division of Purchasing shall be as follows: (1) To purchase all personal property and nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic Beverage Control Board and except as otherwise provided by law, for the state and each department, board, bureau, commission, agency, office, and institution thereof, except as provided in subsection (e). (2) To make and supervise the execution of all contracts and leases for the use or acquisition of any personal property and nonprofessional services unless otherwise provided by law. (3) To fix standards of quality and quantity and to develop standard specifications for all personal property and nonprofessional services acquired by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-110.htm - 9K - Match Info - Similar pages
45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within Elmore County equal to a percent in the corporate limits of each municipality levying a lodging tax and a percent in the remainder of the county outside of the corporate limits of any municipality levying a lodging tax so that the total lodging tax levied in each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.htm - 2K - Match Info - Similar pages
45-47-246
Section 45-47-246 Levy and collection of tax. (a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of seven percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any one place. (b) The tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-246.htm - 1K - Match Info - Similar pages
27-22-21
Section 27-22-21 Policy and premium information to be submitted to the Department of Insurance. (a) Each insurance company authorized to transact homeowners insurance business in the State of Alabama shall annually submit to the department for homeowners insurance policies, computations of the total amount of direct incurred losses, the number of policies in force, and the direct earned premiums for the prior calendar year. The insurance company shall report the computations to the department by zip code. The information received by the department shall be aggregated across all insurance companies collectively and the aggregated totals shall be arranged by zip code. Homeowners insurance shall also include condominium insurance, dwelling fire policies, renters/tenants insurance, and mobile home/manufactured housing property insurance. Creditor-placed property insurance, condominium association insurance, and commercial insurance are excluded from this article. (b) Based upon the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-22-21.htm - 2K - Match Info - Similar pages
28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and filing fees. (a) License fees for licenses issued by the board. 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) Wine retailer's license, license fee of $150.00. (2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the county or municipality therein in which the wholesaler, importer or retailer sells or distributes table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or retailer located therein, conditioned on a permit or license being issued by the board. Provided, however, said county or municipality shall levy no license or privilege tax, or other charge for the privilege of doing business as a wine wholesaler, importer or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-13.htm - 2K - Match Info - Similar pages
40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual, firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following: a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale. b. A sale of tangible personal property or products, including iron ore, and including the furnished container and label of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination. (a) This section relates to Jefferson County. (b) The taxes levied by this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and shall be collected by the director of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed against every person engaging in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The director of revenue shall deduct and pay to the treasury of the county one percent of the total amount of the taxes, to compensate the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
5-19-9
Section 5-19-9 Application of payments when buyer indebted to same seller for two or more consumer credit sales. When the buyer is indebted to a particular seller for two or more consumer credit sales of goods and the goods which were the subject of two or more sales secure the buyer's total debt to the seller, the security shall be discharged by applying the buyer's payments as they are received by the seller or the seller's assignee to the portions of the debt in the order in which they were incurred. To the extent that debts are paid according to the preceding sentence, security interests in items of property terminate as the debt originally incurred with respect to each item is paid. Payments received by the seller upon a revolving charge account are deemed, for the purpose of determining the amount of the debt secured by the various security interests, to have been applied first to the payment of finance charges in the order of their entry to the account and then to the payment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-19-9.htm - 1K - Match Info - Similar pages
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