SB96
173137-1:n:01/22/2016:FC/cj LRS2016-193 SB96 By Senator Brewbaker RFD Fiscal Responsibility and Economic Development Rd 1 02-FEB-16 SYNOPSIS: Under existing law, a municipality or a public industrial authority may abate taxes for economic development purposes under certain conditions. A municipality or municipal public industrial authority may abate county taxes only if the municipality has abated corresponding municipal taxes. This bill would specify that a municipality or public industrial authority may abate county taxes only if the corresponding municipal tax is abated and the abatement is limited to the same rate of taxation as the corresponding municipal tax. A BILL TO BE ENTITLED AN ACT To amend Section 40-9B-5, Code of Alabama 1975, relating to the abatement of taxes by a municipality or a public industrial authority; to specify that in order for a municipality or a municipal public industrial authority to abate county tax, the municipality would be required to abate the...
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SB207
171975-2:n:09/14/2015:KMS/mfc LRS2015-2921R1 SB207 By Senator Whatley RFD County and Municipal Government Rd 1 11-FEB-16 SYNOPSIS: Under existing law, neither a municipality nor a municipal public industrial authority may abate county taxes unless the municipality or authority also abates the corresponding municipal taxes. This bill would clarify that the prohibition was not intended to apply if the municipality does not levy or impose one or more of the taxes to be abated or if the property is outside of the taxing jurisdiction of the municipality. A BILL TO BE ENTITLED AN ACT To amend Section 40-9B-5 of the Code of Alabama 1975, as amended by Act 2015-24, 2015 Regular Session, relating to the granting of abatement; to clarify that the prohibitions contained in the section do not apply if the municipality in question does not levy or impose one or more of the taxes to be abated or the property is outside of the taxing jurisdiction; and to provide for a retroactive effective date. BE...
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HB169
Rep(s). By Representative Fincher HB169 ENROLLED, An Act, To amend Section 40-9B-5, Code of Alabama 1975, relating to the abatement of taxes by a municipality or a public industrial authority; to further provide for the conditions for a municipality or a municipal public industrial authority to abate a county tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-9B-5, Code of Alabama 1975, is amended to read as follows: §40-9B-5. "(a) Subject to the geographical or jurisdictional or other limitations specified in subsections (b), (c), and (d), the governing body of a municipality, a county, or a public industrial authority may grant abatements of all of the taxes allowed to be abated under Section 40-9B-4 with respect to private use industrial property. "(b)(1) The abatements authorized to be granted pursuant to subsection (a) for construction related transaction taxes and for ad valorem taxes for a period not to exceed 10 years may be granted: "a. By the governing...
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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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HB289
173439-3:n:02/22/2016:LLR/mfc LRS2016-410R2 HB289 By Representative Daniels RFD Commerce and Small Business Rd 1 24-FEB-16 SYNOPSIS: Under existing law, the Department of Revenue is authorized to enter into agreements with counties and municipalities to collect and administer local sales, use, rental, and lodging taxes. To recover its costs, the department is authorized to charge a municipality a maximum of two percent of the revenue collected and a county a maximum of five percent of the revenue collected. This bill would prohibit the Department of Revenue from charging a local governmental entity for which it provides collection and administration for a tax levy of the entity for the cost of filing, payment processing, and remittance services for any tax authorized to be filed under the ONE SPOT system of the department and would define collection and administrative services for those purposes. The bill would also reduce the maximum percentage the department could charge a county to...
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SB278
SB278 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT To amend Sections 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, and add Section 11-51-210.1, to the Code of Alabama 1975, relating to the Department of Revenue; to further provide for the administration of local sales, use, rental, and lodgings tax; to prohibit the department from charging for certain services related to taxes authorized to be filed under the ONE SPOT system; to decrease the cap on costs the department can charge a county from five percent to two percent; to extend the county and municipal tax levy and rate notification requirements to the department; and to provide liability relief for miscollection of local taxes due to the lack of proper rate change notifications. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7 of the Code of Alabama 1975, are amended to read as follows: §11-3-11.3. "(a) Counties may,...
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SB335
SB335 By Senator Sanford ENROLLED, An Act, To amend Sections 40-2A-3, 40-2A-6, 40-2A-12, 40-2A-13, 40-2A-14, and 40-2A-15 of the Code of Alabama 1975, relating to the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act; to further define terms; to further require signed and dated written authorization for examining the books and records of a taxpayer under certain conditions; to require certain disclosures; to further provide the time frame in which a private auditing or collecting firm engaged by a self-administered municipality or county may commence an examination; to require certain confidentiality requirements; to provide for an independent hearing or appeals officer; to require a public official or employee of the taxing authority sign the final assessment; to provide minimum education requirements for examiners of private auditing or collecting firms; and to require the Alabama Local Tax Institute of Standards and Training Board to establish a hotline to...
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HB170
organized under Sections 11-58-1 to 11-58-14, inclusive. "(5) Purchases for public hospitals and nursing homes operated by the governing boards of instrumentalities of the state, counties, and municipalities. "(6) Contracts for the purchase, lease, sale, construction, installation, acquisition, improvement, enlargement, or extension of any plant, building, structure, or other facility or any machinery, equipment, furniture, or furnishings therefor designed or intended for lease or sale for industrial development, other than public utilities, under Sections 11-54-80 to 11-54-99, inclusive, or Sections 11-54-20 to 11-54-28, inclusive, or any other statute or amendment to the Constitution of Alabama authorizing the construction of plants or other facilities for industrial development or for the construction and equipment of buildings for public building authorities under Sections 11-56-1 to 11-56-22, inclusive. "(7) The purchase of equipment, supplies, or materials needed, used, and...
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HB459
attorneys, engineers, consultants, and other professionals as the board shall deem necessary for the conduct of the business of the institute. "(13) To provide grants to educational, governmental, nonprofit, community-based, workforce development, economic development, and other organizations and associations engaged in the education, recruitment, training, placement, and professional development of persons engaged in activities leading to the furtherance of careers in commercial and industrial construction in accordance with the purposes of the institute. "(14) To cooperate or partner, or both, with regional and national organizations promoting construction workforce development, including the sharing of non-monetary marketing and educational resources and databases, in furtherance of the purposes of the institute. "(15) To do all things necessary or convenient to carry out the powers and purposes conferred by this section. "(16) To exercise any and all powers permissible under...
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SB15
services to and on behalf of needy persons. b. a. Nine and nine one-hundredths percent shall be set apart and used for the following purposes only and in the following order: 1. So much thereof as may be necessary for such purpose is hereby appropriated and shall be used by the State Treasurer to pay at their respective maturities the principal and interest that will mature during the then current fiscal year on all bonds at the time outstanding that may have been issued by the State Industrial Development Authority under the provisions of the following acts: (i) Acts 1967, No. 231; (ii) Acts 1971, No. 1420; (iii) Acts 1973, No. 1039; (iv) Acts 1975, No. 1217; (v) Acts 1978, 2nd Ex. Sess., No. 99; (vi) Acts 1981, No. 81-843; (vii) Acts 1983, No. 83-925; and (viii) Acts 1987, No. 87-550. 2. The balance thereafter remaining during each fiscal year shall be paid into the State General Fund. a special fund in the State Treasury to be designated the "General and Mental Health Fund,"...
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