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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section shall be applicable
only to Macon County. (b) 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 five 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 section any
rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1
of Chapter 23 of Title 40. The tax shall not apply to rooms,...
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45-9-243.20
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable only to
Chamber County. (b) 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 four 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 section any
rental 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...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION.
The purchase of prepaid wireless telecommunications service from a seller for any purpose
other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless
telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE.
A service that meets all of the following requirements: a. Authorizes the purchase of CMRS,
either exclusively or in conjunction with other services. b. Must be paid for in advance.
c. Is sold in units or dollars whose number or dollar value declines with use and is known
on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current
CMRS emergency telephone service charge established under...
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27-54A-2
Section 27-54A-2 Treatment under certain policies and contracts. (a) As used in this section,
the following words have the following meanings: (1) APPLIED BEHAVIOR ANALYSIS. The design,
implementation, and evaluation of environmental modifications, using behavioral stimuli and
consequences, to produce socially significant improvement in human behavior, including the
use of direct observation, measurement, and functional analysis of the relationship between
environment and behavior. (2) AUTISM SPECTRUM DISORDER. Any of the pervasive developmental
disorders or autism spectrum disorders as defined by the most recent edition of the Diagnostic
and Statistical Manual of Mental Disorders (DSM) or the edition that was in effect at the
time of diagnosis. (3) BEHAVIORAL HEALTH TREATMENT. Counseling and treatment programs, including
applied behavior analysis that are both of the following: a. Necessary to develop, maintain,
or restore, to the maximum extent practicable, the functioning of an...
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34-1-11
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS SECTION
WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT
IN THE CURRENT CODE SUPPLEMENT. (a)(1) Permits to engage in the practice of public accounting
in this state shall be issued by the board to a holder of a certificate of certified public
accountant issued under Section 34-1-4 and to a person registered under Section 34-1-8 who
furnishes evidence satisfactory to the board of compliance with the requirements of subsection
(c) and who: (1) is a citizen of the United States or, if not a citizen of the United States,
a person who is legally present in the United States with appropriate documentation from the
federal government, or has declared his or her intent to become a citizen; and (2) has attained
the age of 19 years; and (3) is of good moral character; and (4) meets the experience requirements
set forth in subsection (e). Permits to engage in the...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (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, marine slip, place or space for tent camping, place or space provided for a motor home,
travel trailer, self-propelled camper or house car, truck camper, or similar recreational
vehicle commonly known as a R.V., or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in any county which is located
in the geographic region comprising the Alabama mountain lakes area, those being Blount, Cherokee,
Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison,
Marion, Marshall, Morgan, and Winston, in an amount to be...
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41-16-50
Section 41-16-50 Contracts for which competitive bidding required. (a) With the exception of
contracts for public works whose competitive bidding requirements are governed exclusively
by Title 39, all expenditure of funds of whatever nature for labor, services, work, or for
the purchase of materials, equipment, supplies, or other personal property involving fifteen
thousand dollars ($15,000) or more, and the lease of materials, equipment, supplies, or other
personal property where the lessee is, or becomes legally and contractually, bound under the
terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000) or more, made
by or on behalf of any state trade school, state junior college, state college, or university
under the supervision and control of the Alabama Community College System, the Alabama Fire
College, the district boards of education of independent school districts, the county commissions,
the governing bodies of the municipalities of the state, and the...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law, there
is hereby levied in Lawrence County a privilege or license tax of three percent on the business
of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of
Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the
state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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10A-4-5.08
Section 10A-4-5.08 Application to existing corporations. (a) The provisions of this chapter
shall apply to all existing corporations organized under the statute formerly codified as
Article 11 of Chapter 4, Title 10 and repealed by Acts 1983, No. 83-514, effective January
1, 1984; provided, that any professional corporation, or nonprofit corporation, in existence
on December 31, 1983, in which duly licensed medical and dental professionals are shareholders,
or in the case of a nonprofit professional corporation, render medical and dental services,
shall be deemed to be in compliance with Sections 10A-4-2.01 and 10A-4-2.03, as amended, and
other applicable provisions of this chapter. The repeal of a prior act by this chapter shall
not impair, or otherwise affect, the organization or continued existence of an existing domestic
professional corporation nor the right of any foreign professional corporation presently qualified
to render professional services in Alabama to continue to do so...
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