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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw 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)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
45-32-150.16
Section 45-32-150.16 Disposition of funds. All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this part shall be paid to the Treasurer of
Greene County and deposited by the treasurer in the county treasury to the account of the
Greene County Racing Commission. All such monies remaining, after payment of expenses incurred
in the administration of this part, including the payment of the salaries and expenses of
the members and employees of this commission, shall be distributed on a quarterly basis as
follows: (1) There shall be distributed to the Greene County Commission an amount not to exceed
two hundred thousand dollars ($200,000) per year: a. To pay principal of and interest on bonds,
warrants or other securities at any time thereafter issued by the Greene County Commission
for the purpose of providing and equipping the existing jail facility; or constructing new
jail facilities and renovating, improving, and equipping existing jail...
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41-14A-2
Section 41-14A-2 Definitions. As used in this chapter, the following words and terms shall
have the following meanings: (1) AVERAGE MONTHLY BALANCE OF PUBLIC DEPOSITS. The sum of the
average daily balances of public deposits, meaning the net average daily balances of public
deposits determined without any deduction for deposit insurance, for the reported month and
the 11 months preceding that month, divided by 12. (2) BOARD OF DIRECTORS or BOARD. The Board
of Directors of the SAFE Program established under Section 41-14A-6. The board of directors
shall consist of eight members. (3) COLLATERAL-PLEDGING LEVEL or COLLATERAL-PLEDGING REQUIREMENT.
The percentage or percentages of collateral, in relation to one or more levels of public deposits
held, required to be pledged by a qualified public depository as determined in accordance
with the provisions of this chapter or rules or orders of the board adopted pursuant to this
chapter. (4) COVERED PUBLIC ENTITY. The state and its political...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-14A-2.htm - 8K - Match Info - Similar pages
45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section shall apply
only to those portions of Colbert County located outside the corporate boundaries of the Cities
of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares that volunteer
fire departments that receive funds pursuant to this section are organizations which are public
in nature, as they protect the health, safety, and welfare of the citizens of the county.
(c)(1) There is hereby levied on the owner of each dwelling and on the owner of each building
or commercial building or facility located in those portions of Colbert County located outside
the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals a fire protection
service fee of fifty dollars ($50) per year. (2) For the purposes of this section a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to
be engaged in, by any person with the object of gain, profit, benefit, or advantage, either
direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-241.htm - 3K - Match Info - Similar pages
45-26-200.02
Section 45-26-200.02 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Elmore County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-200.02.htm - 2K - 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
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, 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 the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, 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 Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
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