45-42-150.04
Section 45-42-150.04 Bingo games - Legislative intent; prize limits; deductions for expenses; consulting fees. (a) It is the intention of the Legislature that only qualified organizations or qualified clubs which are properly issued permits or licenses pursuant to this article, shall be allowed to operate bingo games. A qualified organization or qualified club shall not lend its name or allow its identity to be used by any other person in operating or promoting a bingo game in which that person has a substantial financial interest. (b) Notwithstanding anything to the contrary, with the consent of the sponsoring organization, any individual participant may use his or her personal card, but that individual is not exempt from any fees or charges. (c) It shall be unlawful for two or more qualified organizations to pyramid the valuation of prizes in a manner to exceed the limits in cash, or gifts of equivalent value, as provided in Section 45-42-150.05. (d) Except as otherwise provided by...
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45-20-150.05
Section 45-20-150.05 Bingo games - Legislative intent; actual expenses; consulting fees. (a) It is the intention of the Legislature that only qualified organizations that are properly issued permits or special permits shall be allowed to operate bingo sessions. A qualified organization shall not lend its name nor allow its identity to be used by any other person in conducting or promoting a bingo session in which the other person has a substantial financial interest. (b) It is unlawful for two or more qualified organizations to pyramid the valuation of prizes in a manner to exceed the limits in cash, or gifts of equivalent value, as provided in Section 45-20-150.08. The term "equivalent value" means the fair market value of the gift on the date the gift is given as the prize in a bingo session. (c) Except as otherwise provided by this article, a qualified organization may deduct the reasonable expenses of operating and conducting its bingo sessions. Reasonable expenses shall be defined...
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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...
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45-28-150.08
Section 45-28-150.08 Bingo games - Charitable or educational purposes of proceeds. The net proceeds of a bingo game shall be devoted to the charitable or educational purposes of the qualified organization, pursuant to subdivision (6) of Section 45-28-150.01, provided, however, all reasonable expenses incurred or paid in connection with the holding, operating, or conducting of bingo, including the following bona fide expenses, in reasonable amounts, shall be allowed: (1) The purchase or rental of equipment necessary for conducting bingo and payment of services reasonably necessary for the repair of equipment. (2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Reasonable rental or payment on the location at which bingo is conducted. (4) Utilities. (5) Janitorial services. (6) The fee required for issuance or reissuance of a permit to conduct bingo. (7) Other reasonable expenses incurred by the permit holder, not inconsistent with this article. (Act 89-463, p. 942,...
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45-49-150.01
Section 45-49-150.01 Definitions. As used in this part, the following words shall have the following meanings as ascribed herein, unless the context clearly indicates otherwise: (1) BINGO. That game commonly known as bingo where numbers or symbols on a card or paper sheet are matched with numbers or symbols selected at random. (2) BINGO SESSION. A consecutive period of time not to exceed five consecutive hours during which bingo is played in a given day and not to exceed two such days in a given week, except for special permit holders. A session shall commence with the calling of the first number or symbol of the very first game of bingo. The session shall end with the calling of the final number or symbol of the last game of bingo. (3) LOCATION. A single building, hall, enclosure, or outdoor area used for the purpose of playing bingo pursuant to a permit issued under this part. (4) PERMIT HOLDER. A qualified organization which has been issued a permit pursuant to this part. (5)...
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45-8-150.04
Section 45-8-150.04 Bingo games - Types of permits; prizes. (a) The maximum amount given away at any one bingo session shall be the determination of the governing body issuing the permit. The governing bodies having the authority to issue permits may issue the following types of permits to qualified organizations for the operating of bingo sessions in their jurisdictions: (1) "A" PERMIT. A qualified organization issued an "A" permit may award prize money or merchandise of a value in excess of twenty-five thousand dollars ($25,000). (2) "B" PERMIT. A qualified organization issued a "B" permit may award prize money or merchandise of a value up to and including twenty-five thousand dollars ($25,000) during any one bingo session. (3) "C" PERMIT. A qualified organization issued a "C" permit may award prize money or merchandise of a value up to and including three thousand dollars ($3,000) during any one bingo session. (4) "D" OR "SPECIAL" PERMIT. A qualified organization which does not hold...
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40-9-11
Section 40-9-11 Y.W.C.O. All Young Women's Christian Organizations, and all real and personal property of all Young Women's Christian Organizations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such organizations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such organizations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service...
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45-8-150.08
Section 45-8-150.08 Bingo games - Equipment; prize and conduct limitations. (a) Bingo may not be conducted with any equipment which is not owned, being purchased, or being rented at a reasonable rate by the permit holder, except as otherwise provided in this article. (b)(1) Prizes awarded by any organization for the playing of bingo games during a bingo session shall not be less than 50 percent of the gross receipts in cash or gifts of equivalent value during the bingo session. (2) The maximum amount of prize money that may be paid in any one week for all games during the week shall be not more than one million dollars ($1,000,000). (c) A permit holder shall display its bingo license conspicuously at the location where the bingo game is conducted. (d) In any advertisement for bingo, the permit holder shall indicate the purposes for which the net proceeds will be used by the permit holder. (e) A permit holder shall conduct bingo games only at the single location specified in the...
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40-18-391
Section 40-18-391 Definitions. For the purpose of this article, the following words and phrases shall have the following meanings: (1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article. (2) DEPARTMENT. The Alabama Department of Revenue. (3) NET EMPLOYEE GROWTH. An Alabama small business employer's net increase in the total number of full-time employees residing in Alabama based on the following: a. The total number of full-time Alabama employees on the last date of each tax year in which the employer is claiming a credit pursuant to this article; minus, b. The total number of full-time Alabama employees on July 24, 2016. (4) QUALIFIED NEW EMPLOYEE. A new employee of...
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40-18-410
Section 40-18-410 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Definitions. For the purposes of this article, the following words and phrases shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic development organization or a state economic development organization. (2) GROWING ALABAMA CREDIT. The credit provided for in Section 40-18-413(a). (3) INDUSTRY OR BUSINESS. An entity which would conduct at a site an activity that is primarily described in Section 40-18-372(1). (4) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department of Commerce to meet both of the following criteria: a. The organization is an Alabama entity not operating for a profit, including, but not limited to, a municipality or county, an industrial board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation charged with improving a community or region of the...
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