40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act, or to the commissioner of licenses or the state Department of Revenue, as specified, the amount required for such license and shall comply with all the other requirements of this title. (b) Upon the payment of the amount required for said license and a fee of $1 herein provided for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue, and it shall have the power and authority, in addition to the authority now in it vested by law: (1) To have and exercise general and complete supervision and control of the valuation, equalization, and assessment of property, privilege, or franchise and of the collection of all property, privilege, license, excise, intangible, franchise, or other taxes for the state and counties, and of the enforcement of the tax laws of the state, and of the several county tax assessors and county tax collectors, probate judges, and each and every state and county official, board, or commission charged with any duty in the enforcement of tax laws, to the end that all taxable property in the state shall be assessed and taxes shall be imposed and collected thereon in compliance with the law and that all assessments on property, privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-26B-21
Section 40-26B-21 Privilege assessment on nursing facilities. To provide further for the availability of indigent health care, the operation of the Medicaid program, and the maintenance and expansion of medical services: (a) There is levied and shall be collected a privilege assessment on the business activities of every nursing facility in the State of Alabama. The privilege assessment imposed is in addition to all other taxes and assessments, and shall be at the annual rate of one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each bed in the nursing facility. Beginning September 1, 2020, the privilege assessment shall be increased from one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each bed in the nursing facility, by an addition to the privilege assessment equal to three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The addition to the privilege assessment shall be paid in equal monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-21.htm - 9K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the construction, maintenance, and operation of a jail with any excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this section. (4) The proceeds of all sales which are presently taxed at a lower rate under the state sales and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
22-27-17
Section 22-27-17 Disposal fees; disposition of funds; exemptions; review of records; biennial report. (a) Beginning on October 1, 2008, the following disposal fees are levied upon generators of solid waste who dispose of solid waste at solid waste management facilities permitted by the department subject to this chapter, which shall be collected in accordance with subsection (b): (1) One dollar ($1) per ton for all waste disposed of in a municipal solid waste landfill. (2) One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all waste disposed of in public industrial landfills, construction and demolition landfills, non-municipal solid waste incinerators, or composting facilities, which receive waste not generated by the permittee. (3) Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private solid waste management facility, not to exceed one thousand dollars ($1,000) per calendar year. (4) Regulated solid waste that may be approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-17.htm - 9K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
39-2-2
Section 39-2-2 Advertisement for and opening of sealed bids for public works contracts; violations; exclusions; emergency actions; sole source specification. (a) Before entering into any contract for a public works involving an amount in excess of fifty thousand dollars ($50,000), the awarding authority shall advertise for sealed bids, except as provided in subsection (j). If the awarding authority is the state or a county, or an instrumentality thereof, it shall advertise for sealed bids at least once each week for three consecutive weeks in a newspaper of general circulation in the county or counties in which the improvement or some part thereof, is to be made. If the awarding authority is a municipality, or an instrumentality thereof, it shall advertise for sealed bids at least once in a newspaper of general circulation published in the municipality where the awarding authority is located. If no newspaper is published in the municipality, the awarding authority shall advertise by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-2-2.htm - 9K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-20.htm - 5K - Match Info - Similar pages
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