HB429
and use of the proceeds of the taxes; prescribing penalties and fixing punishment for violation of this act; and providing for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act applies to Washington County. Section 2. As used in this act, the following words have the following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EQUIPMENT. Machinery or tools employed for agriculture, horticulture, livestock, grazing, lawn and garden, construction, industrial, maritime, mining, or forestry usage, including tractors. (3) LEASING TAX. A tax paralleling the tax imposed by the state leasing or renting of tangible personal property statutes, including, but not limited to, Title 40, Chapter 12, Article 4, Code of Alabama 1975. (4) SALES AND USE TAX. A tax paralleling the tax imposed by the state sales and use tax statutes, including, but not limited to, Title 40, Chapter 23, Code of Alabama 1975. Section 3. (a) The County Commission of Washington...
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HB463
and use of the proceeds of the taxes; prescribing penalties and fixing punishment for violation of this act; and providing for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act applies to Washington County. Section 2. As used in this act, the following words have the following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EQUIPMENT. Machinery or tools employed for agriculture, horticulture, livestock, grazing, lawn and garden, construction, industrial, maritime, mining, or forestry usage, including tractors. (3) LEASING TAX. A tax paralleling the tax imposed by the state leasing or renting of tangible personal property statutes, including, but not limited to, Title 40, Chapter 12, Article 4, Code of Alabama 1975. (4) SALES AND USE TAX. A tax paralleling the tax imposed by the state sales and use tax statutes, including, but not limited to, Title 40, Chapter 23, Code of Alabama 1975. Section 3. (a) Commencing February 1, 2017, the County...
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HB491
Rep(s). By Representative Fincher HB491 ENROLLED, An Act, Relating to Randolph County; to authorize the county commission to levy a one-half cent sales tax for constructing a new county jail which would terminate when the debt for construction of the new jail is paid in full; and to provide for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply to Randolph County. Section 2. As used in this act, 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, Code of Alabama 1975. Section 3. (a) In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax. (b) The proceeds of the tax shall be used for the construction of a new county jail. The tax shall terminate when the debt for the construction of the jail is paid in full. (c) Sales that are presently exempt under the state sales and use tax...
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HB536
175221-2:n:04/07/2016:LFO-HP/bdl HB536 By Representative Clouse RFD State Government Rd 1 12-APR-16 SYNOPSIS: Under current law, all short form business personal property tax returns are subject to audit by a county assessing official or other applicable agency. This bill would provide all business personal property tax returns to be subject to audit by an independent, third party auditor contracted by the Alabama Department of Revenue. A BILL TO BE ENTITLED AN ACT To amend Section 40-7-55 of the Code of Alabama 1975; relating to business personal property tax, to provide further for audits of business personal property tax returns. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-7-55 of the Code of Alabama 1975 is amended to read as follows: §40-7-55. "(a) Prior to October 1, 2014, the Department of Revenue shall design a non-itemized business personal property tax return short form "short form tax return" which, at the taxpayer's option, may be utilized for...
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HB561
who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute commonly used in internal combustion engines. The term shall not be held to apply to aviation fuels or to those products known commercially as "kerosene oil," "fuel oil," or "crude oil" when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel fuel, tractor fuel, distillate, kerosene, jet fuel or any substitute therefor. The term shall not be held to apply to aviation fuels or to those products commercially known as "kerosene oil," "fuel oil," or "crude oil," when used for lighting, heating or commercial purposes. (6) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural. (7) REFINER. Any person who manufactures, distills,...
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HB201
Rep(s). By Representative Poole HB201 ENROLLED, An Act, To amend Section 40-9B-5, Code of Alabama 1975, as amended by Act 2015-24, 2015 Regular Session, relating to granting of abatements; to provide that if a municipality county, or industrial development board or authority abating a county or municipal tax receives payments, contributions, or other financial or in-kind awards from a private user, related party, or other entity in exchange for the abatement, the payment, contribution, or other financial or in-kind contribution shall be divided between the municipality and county based upon the portion of the tax proceeds the municipality or county would have been paid if the tax was not abated by the authority except for an industrial development board or authority which has board members appointed by the affected county commission and one or more municipalities located within the county. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-9B-5, Code of Alabama 1975, is...
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HB317
174518-1:n:02/23/2016:DSM/th LRS2016-769 HB317 By Representatives Mooney, Fridy, Weaver, Hill (M), Farley, Carns and Drake RFD Ways and Means Education Rd 1 24-FEB-16 SYNOPSIS: Under existing law, certain organizations and vendors are exempt from payment of state, county, and municipal sales and use taxes. This bill would provide that the Alabama Wildlife Center would be exempt from payment of state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, as last amended by Act 2015-384, 2015 Regular Session, Code of Alabama 1975, to provide that the Alabama Wildlife Center would be exempt from payment of state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-5, as last amended by Act 2015-384, 2015 Regular Session, Code of Alabama 1975, is amended to read as follows: §40-23-5. "(a) The Diabetes Trust Fund, Inc., and...
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HB50
172959-3:n:01/29/2016:FC/th LRS2016-91R2 HB50 By Representative Lee RFD County and Municipal Government Rd 1 02-FEB-16 SYNOPSIS: Under existing law, the county board of equalization fixes the value of property returned or listed with the property tax assessing official. A taxpayer may generally appeal the valuation to the board. Thereafter, the board hears objections to assessments or valuations and the final decision of the board may be appealed to circuit court. The district attorney is required to represent the state and county in all appeals to the circuit court. The costs are paid from the budget of the county board of equalization. This bill would require the county commission to secure legal counsel for the state and county when an appeal to the circuit court involves the valuation of real property for ad valorem tax assessment purposes. The bill would also provide that the legal expenses of the case would be included in the budget of the county board of equalization or legal...
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SB355
175655-2:n:03/15/2016:MCS/th LRS2016-1065 SB355 By Senator Pittman RFD Finance and Taxation General Fund Rd 1 15-MAR-16 SYNOPSIS: Currently, a tax on certain insurance premiums is offset by certain credits, including credits for insurance office facilities and real property investments. This bill would eliminate the real property investment credit and would revise the credits provided for certain office facilities to apply based on the number of insurance company employees in the state. A BILL TO BE ENTITLED AN ACT To amend Section 27-4A-3, Code of Alabama 1975, relating to a tax on certain insurance premiums and credits for certain facilities and real estate investments; to remove certain credits for the investments; and to eliminate the credit for facilities and replace it with credits for the number of employees of insurance carriers. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 27-4A-3, Code of Alabama 1975, is amended to read as follows: §27-4A-3. "(a) Subject...
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HB146
Rep(s). By Representatives Wilcox, Williams (JW), Faust, Nordgren, Sessions, Buskey, Greer, Clouse, Gaston, Boothe, Weaver, McMillan and Whorton (I) HB146 ENROLLED, An Act, Relating to the registration of vessels; to amend Section 33-5-11 of the Code of Alabama 1975, relating to the numbering of vessels; to provide for identification number stickers to be issued by the Alabama Law Enforcement Agency; to authorize identification stickers supporting organizations under certain conditions; and to provide for fees and distribution. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 33-5-11 of the Code of Alabama 1975, is amended to read as follows: §33-5-11. "(a) The Except as otherwise provided in subsection (b), the owner of each vessel requiring numbering by this state shall file an application for a number with the probate judges' offices, or license commissioner, in the county of residence of the purchaser, or the county in which the vessel is domiciled, or in the county...
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