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11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The maximum
amount of privilege or license tax which the several municipalities within the state may annually
assess and collect of persons operating electric or hydroelectric street railroads, electric
light and power companies, gas companies, waterworks companies, pipe line companies for transporting
or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether
by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies
or other public utilities, incorporated under the laws of this state or any other state or
whether incorporated at all or not, except telephone and telegraph companies, railroad and
sleeping car companies and express companies which are otherwise licensed shall not exceed
three percent of the gross receipts of the business done by the utility in the municipality
during the preceding year; and, for the first year's...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such as a street
railroad or interurban railroad operated by electricity or other motive power, waterworks,
gas company, pipeline company for transporting or carrying gas, oil, gasoline, water or other
commodities, gas distributing companies, whether by means of pipeline or by tanks, drums,
tubes, cylinders or otherwise, heating companies or other public utility, except electric,
hydroelectric, telephone or telegraph companies, railroad or sleeping car companies and express
companies which are otherwise licensed, shall pay to the state a license tax equal to two
and two-tenths percent on each $1 of gross receipts of such public utility in this state for
the preceding year. For the first year's business, where an existing public utility is taken
over, such license tax payable to the state shall be equal to two and two-tenths percent on
each $1 of the gross receipts for the preceding year of the public utility...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-50.htm - 3K - Match Info - Similar pages
40-21-22
Section 40-21-22 Proportion of value or receipts within state to total value or receipts forms
basis of tax value. Where the person, association, company, or corporation operates a water
system, express business, electric property, toll bridge, toll ferry, street, or interurban
railroad or railroad or car line of any kind, telegraph or telephone line, pipeline, gas line,
or gas distributing system of any kind, docks or terminal companies or other public utilities,
the lines or properties of which extend beyond the state, there shall also be deducted from
the true value of the entire property, tangible and intangible, ascertained as above provided,
the market or true value ascertained from the information furnished by said statements, if
the value thereof is given in said statements, of all real and personal property of said person,
association, company, or corporation not specifically used in its business, and the remainder
shall be treated as the true value of all its property,...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax -
Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including
any corporations operating an electric or hydroelectric public utility; or a gas public utility;
or any privately owned and operated wastewater system as defined in Section 22-25B-1 which
is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management
entity certified by the Public Service Commission; or any other public or municipal utility
now paying the two and two-tenths percent shall be subject to the provisions of this section
and shall pay to the state a license tax equal to two and two-tenths percent on each $1 of
gross receipts of such public utility for the preceding year; except, that gross receipts
from the sale of electricity for resale by such electric or hydroelectric public utilities
and gross receipts from the sale of electricity to the persons...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-53.htm - 5K - Match Info - Similar pages
11-51-91
Section 11-51-91 Licenses for business, etc., conducted outside corporate limits of municipality.
(a) Any municipality may adopt an ordinance to fix and collect licenses for any business,
trade, or profession done within the police jurisdiction of the municipality but outside the
corporate limits thereof; provided, that the amount of the licenses shall not be more than
one half the amount charged and collected as a license for like business, trade, or profession
done within the corporate limits of the municipality, fees and penalties excluded; and provided
further, that the total amount of the licenses shall not be in an amount greater than the
cost of services provided by the municipality within the police jurisdiction. All licenses
adopted pursuant to this section shall be assessed to all businesses, trades, or professionals
within the police jurisdiction. No license adopted after September 1, 2015, in the police
jurisdiction shall take effect until a 30-day notice has been given of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-91.htm - 3K - Match Info - Similar pages
41-16-51
Section 41-16-51 Contracts for which competitive bidding not required. (a) Competitive bids
for entities subject to this article shall not be required for utility services, the rates
for which are fixed by law, regulation, or ordinance, and the competitive bidding requirements
of this article shall not apply to: (1) The purchase of insurance. (2) The purchase of ballots
and supplies for conducting any primary, general, special, or municipal election. (3) Contracts
for securing services of attorneys, physicians, architects, teachers, superintendents of construction,
artists, appraisers, engineers, consultants, certified public accountants, public accountants,
or other individuals possessing a high degree of professional skill where the personality
of the individual plays a decisive part. (4) Contracts of employment in the regular civil
service. (5) Contracts for fiscal or financial advice or services. (6) Purchases of products
made or manufactured by the blind or visually handicapped...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-51.htm - 9K - Match Info - Similar pages
41-10-541
Section 41-10-541 Definitions. (a) The following words and phrases used in this division, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPROPRIATED
FUNDS. Net TVA payments to the extent such payments are pledged and appropriated to the authority
pursuant to Section 41-10-550. (2) AUTHORITY. The public corporation organized pursuant to
this division. (3) AUTHORITY GUARANTY. An agreement of the authority pursuant to which the
payment of debt service referable to bonds, notes, or other evidences of indebtedness of a
development agency is guaranteed by the authority. (4) AUTHORITY OBLIGATIONS. Bonds of the
authority and authority guaranties. (5) AUTHORITY-GUARANTEED OBLIGATIONS. Bonds, notes, or
other evidences of indebtedness of a development agency that are issued solely for the purpose
in financing a project and that are guaranteed, in whole or in part,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-541.htm - 13K - Match Info - Similar pages
40-21-54
Section 40-21-54 Electric, hydroelectric, gas, or any other public utility - Not to constitute
part of gross receipts for purposes of computation of state, county or municipal tax, etc.
The provisions of any state, county or municipal ordinance or law to the contrary notwithstanding,
the tax levied and collectible pursuant to Section 40-21-53 shall be deductible from and shall
not constitute a part of gross receipts for purposes of computing the amount due under any
state, county or municipal tax, excise, license, or fee which is based upon or measured by
the gross receipts of any person, firm, municipality, or corporation operating an electric
or hydroelectric public utility subject to the tax levied by said section. (Acts 1971, No.
1412, p. 2406, ยง2.)...
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