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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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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...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, 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 or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
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 used for the support
of the operation of the authority, including, but not limited to,...
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45-28-244.02
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of
Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer,
or house trailer shall be one-quarter of one percent of the sales price. Provided, however,
when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the tax authorized to be levied herein shall be paid on the net difference, that is, the price
of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) This
section shall have retroactive effect to June 30, 1995. (Act...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
45-46-242.02
Section 45-46-242.02 Payment of tax. 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 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 that event, the person shall...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 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; and the taxes levied in Section 45-47-244.22
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. 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 and the state use tax. On or prior to
the due dates of the taxes herein levied, each person subject to such taxes shall file with
the State Department of Revenue a report or return in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.23.htm - 2K - Match Info - Similar pages
45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages
11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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