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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.82.htm - 1K - Match Info - Similar pages
45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may levy, in addition to all other taxes including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, and any parts of such machines or any motor vehicle, truck
trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price.
Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-12-5.htm - 18K - Match Info - Similar pages
45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages
45-10-244.01
Section 45-10-244.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation, (including the State of Alabama, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of such institutions) engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, (not including,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.01.htm - 8K - Match Info - Similar pages
45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, a
privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the
University of Alabama, Auburn University, and all other institutions of higher learning in
the state, whether such institutions be denominational, state, county, or municipal institutions,
any association or other agency or instrumentality of such institutions) engaged or continuing
within the 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 evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages
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