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40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers; penalties
and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of the ONE
SPOT system for any taxpayer required to file a state or local sales or use tax or leasing
or rental tax or lodgings tax return or remit the tax payments; provided, however, that any
taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a local taxing
jurisdiction shall be required to simultaneously remit payment through the system or through
another electronic method of payment accepted by the local taxing jurisdiction or its designee
for which payment is being made. A local taxing jurisdiction may not accept a tax return from
a taxpayer without payment through the system unless the taxpayer has prior approval from
the local taxing jurisdiction to utilize a different approved electronic method of payment.
(b) No later than June 30, 2013, each local taxing jurisdiction shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-241.htm - 3K - Match Info - Similar pages
40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-382.htm - 3K - Match Info - Similar pages
40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
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11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-93.htm - 3K - Match Info - Similar pages
11-51-194
Section 11-51-194 Delivery license. (a)(1) Each municipality shall allow the purchase of a
delivery license by any business that has no other physical presence within the municipality
or its police jurisdiction for the privilege of delivering its merchandise therein. The amount
of the delivery license for the business shall not exceed one hundred dollars ($100). Nothing
herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by
the taxpayer for each delivery vehicle making deliveries within the municipality or its police
jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of
the decal. (2) Notwithstanding any other law, a municipality may charge a taxpayer an issuance
fee not to exceed ten dollars ($10) for a business delivery license. (b) As used in this section,
a delivery license shall mean a fixed rate business license issued by a municipality for the
limited privilege of delivering and requisite set-up and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-194.htm - 4K - Match Info - Similar pages
40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September 30,
2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-56.htm - 2K - Match Info - Similar pages
34-31-28
Section 34-31-28 Examination for certification; registration; eligibility; further testing,
etc., by localities prohibited; exemptions. (a) All prospective certified contractors in this
state desiring to qualify in accordance with the provisions of this chapter shall be required
to stand for a written examination before the board. Any applicant failing to pass his or
her first examination for a certificate shall be entitled to take any subsequent examination,
either written or, upon request of the applicant, practical examination which is equivalent
to the written examination, to be held within six months from the date of his or her first
or latest unsuccessful examination. (b) The board shall register every person who may apply
for an apprentice heating, air conditioning, or refrigeration registration certificate upon
forms provided by the board and upon payment of all prescribed fees. (c) The board shall examine
the character, fitness, and qualifications of every person who applies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-31-28.htm - 4K - Match Info - Similar pages
11-81-188
Section 11-81-188 Maintenance of books of record and accounts, balance sheets, etc., as to
properties, financial condition, etc., of system; inspection and examination of same. (a)
Any borrower issuing revenue bonds under the provisions of this article shall install and
maintain proper books of record and account, separate entirely from other records and accounts
of such borrower, in which full and correct entries shall be made of all dealings or transactions
of or in relation to the properties, business and affairs of the system or combined system.
The governing body of such borrower, not later than three months after the close of any calendar,
operating or fiscal year, shall cause to be prepared a balance sheet and an income and surplus
account showing, respectively, in reasonable detail, the financial condition of the system
or combined system at the close of each preceding calendar, operating or fiscal year and the
financial operations thereof during such year. (b) Said balance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-188.htm - 1K - Match Info - Similar pages
34-21A-7
Section 34-21A-7 Duties and authority of the board. The duties of this board shall include,
but not be limited to the following: (1) Establish procedures and qualifications for the licensure
of individuals engaged in the manufacture, installation, servicing, repair, or maintenance
of onsite sewage systems and equipment installed in Alabama and issue such licenses to those
individuals who qualify for licensure. (2) Approve all training required for any license or
license renewal under this chapter and approve and administer any examination required for
specialized areas and levels of qualification of licensing under this chapter. (3) Establish
the dates, times, and locations for all license examinations, including at least three examination
dates each year. (4) Accept and process applications from individuals meeting the board-established
qualifications for licenses and the renewal of licenses and collect necessary fees according
to the schedule of fees established by the board. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21A-7.htm - 3K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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