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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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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,...
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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from 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, a privilege or license tax against every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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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
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...
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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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40-20-20
Section 40-20-20 Definitions. In addition to the definitions contained in Section 40-20-1,
which shall apply for purposes of this article, except to the extent there is a conflict with
the definitions contained herein, the following definitions shall apply for the purposes of
this article. (1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's
market proceeds and non-market proceeds. No adjustments or deductions may be taken from the
market proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds.
The market proceeds for a month shall be the sum of the amounts due under all market sales
transactions during the month. The amount due under each market sales transaction shall be
determined by multiplying the unit sales price by the volume of severed oil or gas sold in
each transaction. (3) Market Sales Transaction. An agreement or contract for the sale of offshore
production produced from depths greater than 8,000 feet below mean sea...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
22-35-3
Section 22-35-3 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) ABOVEGROUND STORAGE TANK. Any one or combination of stationary tanks affixed permanently
to the ground or other support structure (including pipes connected thereto) used to contain
an accumulation of motor fuels, the volume of which (including pipes connected thereto) is
greater than 90 percent above the surface of the ground. The terms "Underground Storage
Tank" and "Aboveground Storage Tank" do not include any: a. Farm or residential
tank of 1,100 gallons or less capacity used for storing motor fuel for noncommercial purposes;
b. Tank used for storing heating oil for consumptive use on the premises where stored; c.
Septic tank; d. Pipeline facility (including gathering lines) regulated under: 1. The Natural
Gas Pipeline Safety Act of 1968, 2. The Hazardous Liquid Pipeline Safety Act of 1979, and
3....
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