|
45-44-244.30
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall have the
following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following
any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER.
Any person, business, firm, corporation, partnership, association, or any other organization
that employs any person in any trade, occupation, or profession in the county within the meaning
of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries,
wages, commissions, bonuses, or other money payment of any kind, or any other considerations
having monetary value, that a person receives from or is entitled to receive from or be given
credit for by his or her employer for any work done or personal services rendered in any trade,
occupation, or profession, including any kind of deductions before pay is received. Gross
receipts and compensation shall not mean or include amounts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.30.htm - 3K - Match Info - Similar pages
45-8-150.03
Section 45-8-150.03 Bingo games - Permits; ordinances. (a) No qualified organization shall
be permitted to operate a bingo game unless the county governing body, or the governing bodies
of the respective cities and towns, within their respective jurisdictions, issues a permit
to the organization authorizing it to do so. The permit required by this article is in addition
to, and not in lieu of, any other business license which may be required by law, and no bingo
game shall be operated until all required licenses have been obtained. A permit holder may
hold only one permit and that permit is valid for only one location. A permit is not assignable
or transferable. (b) The Calhoun County Commission, or any governing body for any municipality
wholly or partially located within Calhoun County, may establish an ordinance for the operation
of bingo games within its jurisdiction. Any ordinance adopted by a governing body shall be
at least as restrictive of the operation of bingo games as this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.03.htm - 6K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
45-37-150.02
Section 45-37-150.02 Bingo games - Permit required. (a) Any provisions of the law to the contrary
notwithstanding, no qualified organization shall be permitted to operate a bingo game until
the sheriff issues a permit to the organization authorizing it to do so. In the event of any
controversy concerning whether or not certain activity constitutes bingo for which a permit
may be issued, the decision of the sheriff shall control. The permit described in this law
is in addition to and not in lieu of any other permits or licenses which may be required by
the county or any political subdivision thereof, and no bingo game shall be operated until
such time as all requisite permits and licenses have been obtained, including any permit that
may be required by any municipality having jurisdiction over the place where the bingo is
proposed to be played. A permitholder may hold only one permit and that permit is valid for
only one location. A permit is not assignable or transferable. (b) Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.02.htm - 2K - Match Info - Similar pages
11-49-1
Section 11-49-1 Consent to use public streets, etc., for construction or operation of public
utility or private enterprise; fees. (a) No person, firm, association, or corporation shall
be authorized to use the streets, avenues, alleys, and other public places of cities or towns
for the construction or operation of any public utility or private enterprise without first
obtaining the consent of the proper authorities of the city or town. (b) No electric supplier,
as defined in Section 37-14-31(1), which has an assigned service territory established by
general law enacted by the Legislature and which is subject to payment of a privilege or license
tax or other tax or fee established by general law enacted by the Legislature to a city or
town which authorizes a levy not to exceed three percent of the gross receipts of the business
done by the electric supplier in the municipality during the preceding year, and which authorizes
a levy not to exceed one and one-half percent of the gross...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49-1.htm - 4K - Match Info - Similar pages
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - 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
11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any person
to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act of disclosure,
have committed a Class A misdemeanor. (b) The governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-196.htm - 1K - Match Info - Similar pages
8-26B-2
Section 8-26B-2 Definitions. In this chapter: (1) "Agency contract" means an agreement
in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete
a professional-sports-services contract or endorsement contract. (2) "Athlete agent":
(A) means an individual, whether or not registered under this chapter, who: (i) directly or
indirectly recruits or solicits a student athlete to enter into an agency contract or, for
compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment
for a student athlete as a professional athlete or member of a professional sports team or
organization; (ii) for compensation or in anticipation of compensation related to a student
athlete's participation in athletics: (I) serves the athlete in an advisory capacity on a
matter related to finances, business pursuits, or career management decisions, unless the
individual is an employee of an educational institution acting exclusively as an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-26B-2.htm - 6K - Match Info - Similar pages
40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section; final
determination establishing allocation base. (a) Ninety percent of the net amount of all taxes
herein levied and collected by the department on oil or gas produced from submerged lands
as herein defined shall be deposited to the State General Fund. The remaining 10 percent of
such net amount shall be allocated and distributed by the Comptroller to the county in which
the oil or gas was produced for county purposes or to be expended at the discretion of the
county governing body. (b) Twenty-five percent of the net amount of all taxes herein levied
and collected by the department, except as provided herein in subsection (a), shall be deposited
by the department to the General Fund of the state. (c) Sixty-six and two-thirds percent of
the remaining 75 percent of all taxes herein levied and collected by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages
|