45-28-150.03
Section 45-28-150.03 Bingo games - Permits. (a) No qualified organization shall be permitted to operate a bingo game unless the sheriff first issues a permit to the organization authorizing it to do so. The permit described in this article is in addition to, and not in lieu of, any other business licenses which may be required by law, and no bingo game shall be operated until such time as all required licenses have been obtained. A permit holder may hold only one permit and that permit is valid for only one location. A permit is not assignable or transferable. (b) Any qualified organization desiring to obtain a permit to operate bingo games in a calendar year shall make application to the sheriff on forms prescribed by the sheriff and shall pay an annual fee of one hundred dollars ($100) for such issuance, to be used by the sheriff to help offset the cost of administration. Renewal application shall also be filed with the sheriff. The sheriff shall refuse to grant a bingo permit to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-150.03.htm - 2K - Match Info - Similar pages
45-49-150.03
Section 45-49-150.03 Bingo games - Permit required. (a) No qualified organization shall be permitted to operate a bingo game unless the sheriff first issues a permit to the organization authorizing it to do so. The permit described in this part is in addition to, and not in lieu of, any other business licenses which may be required by law, and no bingo game shall be operated until such time as all required licenses have been obtained. A copy of each license shall be required and attached to the application. A permit holder may hold only one permit and that permit is valid for only one location. A permit is not assignable or transferable. (b) Any qualified organization desiring to obtain a permit to operate bingo games in a calendar year shall make application to the sheriff on forms prescribed by the sheriff and shall pay an annual fee of fifty dollars ($50). Renewal applications shall also be filed with the sheriff. (c) The sheriff shall refuse to grant a bingo permit to any applicant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.03.htm - 3K - Match Info - Similar pages
45-35-150.06
Section 45-35-150.06 Bingo games - Charitable or educational purposes of proceeds. No less than 100 percent of the net proceeds of a bingo game shall be designated and expended for charitable or educational purposes. Net proceeds means gross proceeds less reasonable expenses incurred or paid in connection with the holding, operating, or conducting of bingo. Reasonable expenses shall not include any expenses related to advertising and any advertising done shall contain the name of the permit holder. Reasonable expenses shall include the following bona fide expenses, in reasonable amounts: (1) The purchase or rental of equipment necessary for conducting bingo and payment of services reasonably necessary for the repair and maintenance of equipment. (2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Insurance on the facilities and liability coverage, as is reasonable for the operation of bingo. (4) Utilities. (5) Janitorial services. (6) The fee required for issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.06.htm - 1K - Match Info - Similar pages
45-37-150.14
Section 45-37-150.14 Maintenance of records; inspection and location of premises. (a) Each permitholder shall maintain the following records for at least three years from the date on which the last bingo game is conducted: (1) An itemized list of the gross receipts for each session. (2) An itemized list of all expenses, other than prizes paid during a bingo session, including the name of each person to whom the expenses are paid and a receipt for all of the expenses. The record shall be open to inspection by a duly authorized employee of the sheriff during reasonable business hours. Upon the request of the sheriff, the State Auditor or a certified public accountant firm appointed by him or her shall examine and conduct a postaudit of a permitholder's records, accounts, and transactions related to the operation of bingo. (b) On or before April 15th in each year, each permitholder shall file with the sheriff a financial statement of receipts and expenses relating to the operation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.14.htm - 1K - Match Info - Similar pages
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)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.01.htm - 2K - Match Info - Similar pages
45-35-150
Section 45-35-150 Definitions. As used in this article the following words shall have the following meanings: (1) BINGO. The game, commonly known as bingo, where numbers or symbols on a card 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 one day in a given week. (3) LOCATION. A single building, hall, enclosure, or outdoor area used for the purpose of playing bingo pursuant to a permit issued under this article. (4) PERMIT HOLDER. A qualified organization or qualified club which has a permit pursuant to this article. (5) PERSON. Any human being, corporation, association, or other legal entity. (6) QUALIFIED CLUB. A private club with annual membership dues of five hundred dollars ($500) or more per membership. (7) QUALIFIED ORGANIZATION. A bona fide religious, educational, service, senior citizens, fraternal, or veterans' organization...
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45-37-150.08
Section 45-37-150.08 Bingo games - Disposition of proceeds. The entire net proceeds of a bingo game shall be devoted exclusively to the lawful purposes of the permitholder. An item of expense shall not be incurred or paid in connection with the holding, operating, or conducting of bingo except the following bona fide expenses in reasonable amounts: (1) The purchase or rental of equipment necessary for conducting bingo and payment of services reasonably necessary for the repair of equipment. (2) Cash prizes or the purchase of prizes of merchandise. (3) Rental of the location at which bingo is conducted. When premises owned by permitholder is destroyed by a natural disaster or any act not the fault of the tenant or property owner, than the premises may be rented for only one year. (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 permitholder, not inconsistent with this...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-28-150.10
Section 45-28-150.10 Bingo games - Recordkeeping. Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all of the expenses. (Act 89-463, p. 942, §11.)...
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45-35-150.08
Section 45-35-150.08 Bingo games - Recordkeeping. Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all expenses. (Act 95-420, p. 910, §9.)...
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