45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.14.htm - 1K - Match Info - Similar pages
45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the Cullman County Commission at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied pursuant to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.33.htm - 1K - Match Info - Similar pages
45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax in the amount hereinafter prescribed against any person, organization, or other entity engaging in the county in the business of renting or furnishing any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration. The amount of the taxes levied by this section shall be equal to three percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, special county privilege or license taxes and excise taxes paralleling, with like provisions in the county, such state taxes as are levied by the State of Alabama by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of the state levy, as follows: (1) 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 the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person, firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.33.htm - 1K - Match Info - Similar pages
32-7C-36
Section 32-7C-36 Legislative intent, scope, and construction of article. (a) It is the intent of the Legislature to provide for uniformity of laws governing TNCs, TNC drivers, and TNC vehicles throughout the state, and to provide that TNCs, TNC drivers, and TNC vehicles be governed exclusively by state law, including Article 1 of this chapter, governing insurance requirements for TNCs and TNC drivers, and any rules adopted by the commission consistent with this article. (b) A county, municipality, special district, airport authority, port authority, or other local governmental entity or subdivision may not do any of the following: (1) Impose a tax on, or require a license for, a TNC or a TNC driver or TNC vehicle if the tax or license relates to providing prearranged rides. (2) Require a TNC or a TNC driver to obtain a business license or any other type of similar authorization to operate within the jurisdiction. (3) Subject a TNC, a TNC driver, or a TNC vehicle to a rate, entry,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-36.htm - 2K - Match Info - Similar pages
40-21-104
Section 40-21-104 Utilities to register and give information. Every utility, except as hereinafter provided, engaged in making retail sales of utility services for storage, use, or other consumption in the State of Alabama shall register with the department and give the name and address of its officers and directors, the location of each of its offices in the State of Alabama, the names and addresses of all persons with whom said utility has contracts for furnishing utility services by said utility, the names and addresses of all persons who have purchased utility services from said utility during the then next preceding 12 months, the amounts of the sales prices of all utility services furnished by said utility and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section of this article shall not apply to persons holding a license under the provisions of the utility gross receipts tax;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-104.htm - 1K - Match Info - Similar pages
45-10-244.33
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.33.htm - 1K - Match Info - Similar pages
45-2-244.073
Section 45-2-244.073 Payment of tax. The sales taxes authorized to be levied in Section 45-2-244.072 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the county commission at the same time and along with the collection of the state sales tax. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the county commission a report or return in such form as may be prescribed by the county commission, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the county commission may require. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.073.htm - 1K - Match Info - Similar pages
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