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https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-57/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-57 - Preparation, etc., of List of Ins... | Section 11-51-57
Preparation, etc., of list of insolvents, etc.
The presiding officer of the county commission shall embrace in the list of insolvent taxes allowed which he is required to furnish to the collector under the provisions of law in regard to state and county taxes and as a part of such list the name of each... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-58/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-58 - Collection of Insolvent Taxes; Mo... | Section 11-51-58
Collection of insolvent taxes; monthly reports, payment and settlement of same.
It shall be the duty of the county tax collector to collect insolvent municipal taxes and make monthly reports, payment and settlement thereof with the city or town treasurer of each municipality in the same manner and way ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-59/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-59 - Final Report by Tax Collector as ... | Section 11-51-59
Final report by tax collector as to uncollected balances of insolvent taxes and taxes in litigation; crediting of tax collector for same.
At the same time the county tax collector makes final report of the uncollected balance of insolvent taxes as provided by law for state and county taxes to the count... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-60/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-60 - Entry by Tax Collector in Docket ... | Section 11-51-60
Entry by tax collector in docket book of municipal taxes due, etc.
The county tax collector shall embrace in the docket of lands made by him under the provisions of law in regard to state and county taxes the amounts due such municipalities both from known and unknown owners in the county, if any, in t... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-61/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-61 - Proceedings for Sale of Land for ... | Section 11-51-61
Proceedings for sale of land for payment of taxes - Decree of sale.
The decree for tax sales rendered by the probate judge under the provisions of law in regard to state and county taxes shall embrace taxes due to such municipalities, showing the aggregate amount due to the state, county, and municipal... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-62/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-62 - Proceedings for Sale of Land for ... | Section 11-51-62
Proceedings for sale of land for payment of taxes - Appeal by state from decree of sale.
In case of an appeal by the state from a decree of tax sale under the provisions of law in regard to state and county taxes the appeal by the state shall be in behalf of such municipality the same as it is in behal... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-63/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-63 - Proceedings for Sale of Land for ... | Section 11-51-63
Proceedings for sale of land for payment of taxes - Certificate of purchase.
The county tax collector shall embrace in his certificate to a purchaser under the provisions of law in regard to state and county taxes the amount of taxes due on the property described in the certificate to such municipality... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-64/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-64 - Proceedings for Sale of Land for ... | Section 11-51-64
Proceedings for sale of land for payment of taxes - Execution of deed to purchaser.
The judge of probate of the county in executing a tax deed to a purchaser under the provisions of law in regard to state and county taxes shall by the deed convey to and vest in the grantee the lien and claim of such mu... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-65/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-65 - Proceedings for Sale of Land for ... | Section 11-51-65
Proceedings for sale of land for payment of taxes - Rights of purchaser where tax sale invalid.
An invalid tax sale shall pass to the purchaser the lien of the municipality in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently paid by the purchaser to the same exte... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-66/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-66 - Proceedings for Sale of Land for ... | Section 11-51-66
Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list.
The county tax assessor shall calculate and enter municipal taxes owing to such municipalities on the descriptive lists coming to him under and in accordance with the provisions of law in regard to state ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-67/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-67 - Proceedings for Sale of Land for ... | Section 11-51-67
Proceedings for sale of land for payment of taxes - Entry in books of Department of Revenue of municipal taxes due on property; amount for which property to be sold.
The Department of Revenue shall enter in the books caused to be prepared by said department under the provisions and requirements of law,... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-68/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-68 - Proceedings for Sale of Land for ... | Section 11-51-68
Proceedings for sale of land for payment of taxes - Payment of municipality when lands bid in by state sold by state.
When the lands bid in by the state have been sold by the state, the Comptroller shall draw a warrant on the treasurer in favor of the municipality for the amount, if any, that the said ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-69/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-69 - Proceedings for Sale of Land for ... | Section 11-51-69
Proceedings for sale of land for payment of taxes - Repayment of state when sale of lands bid in by state invalid and purchase money refunded.
When land which has been bid in by the state at tax sales has been sold by the state and the state refunds the purchase money on account of an invalid sale unde... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-70/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-70 - Proceedings When Tax Sale Cancell... | Section 11-51-70
Proceedings when tax sale cancelled.
Whenever the judge of probate cancels a tax sale as to a private purchaser under and in accordance with the provisions of law in regard to state and county taxes, he must give to such purchaser a certificate to the mayor or other governing head of the municipality s... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-71/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-71 - Disposition of Redemption Money W... | Section 11-51-71
Disposition of redemption money when lands redeemed.
The judge of probate at the time he is required to remit to the State Treasurer and to the county treasurer redemption money under the provisions of law in regard to state and county taxes shall also pay to the city or town treasurer or person design... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-72/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-72 - Procedure for Recovery of Taxes E... | Section 11-51-72
Procedure for recovery of taxes erroneously paid.
Any person or his agent or the heir or personal representative of such person who owns property subject to taxation in said municipality and who, through a mistake or error in the assessment or collection of taxes, has paid to the municipality through t... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-73/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-73 - Official Bonds of Probate Judge, ... | Section 11-51-73
Official bonds of probate judge, county tax, assessor and county tax collector.
The official bond of the judge of probate and of the county tax assessor and of the county tax collector in the counties in which such municipalities are situated shall be and shall be held to be for the protection of such ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-1/division-2/section-11-51-74/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 1 - Property Taxes.›Division 2 - Optional Method for Levy and Collection of Property Taxes.›Section 11-5... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 1 - Property Taxes. › Division 2 - Optional Method for Levy and Collection of Property Taxes. › Section 11-51-74 - Commission of Tax Assessors and T... | Section 11-51-74
Commission of tax assessors and tax collectors.
Except in counties where such commissions are fixed by local or special laws, the tax assessor and tax collector shall receive such compensation as may be fixed by the governing body of any municipality operating under the provisions of this article, not ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-90/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-90 - Municipal Business Licenses; Bran... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application. | Section 11-51-90
Municipal business licenses; branch offices; application.
(a) All municipalities shall have the following powers:
(1) To license any exhibition, trade, business, vocation, occupation, or profession not prohibited by the Constitution or laws of the state which may be engaged in or carried on in the muni... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-90-1/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-90.1 - Definitions. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-90.1 - Definitions. | 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 ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-90-2/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-90.2 - Purchase of Business License; C... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Deca... | Section 11-51-90.2
Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions.
(a) Every taxpayer required to purchase a business license under this chapter shall:
(1) Purchase a business license for each location at which it does busin... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-90-3/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-90.3 - Limitation on Imposition of Bus... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residenti... | Section 11-51-90.3
Limitation on imposition of business license tax on rental of residential real estate.
(a) Notwithstanding anything in this chapter to the contrary, a municipality may not impose a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-90-4/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-90.4 - Electronic Processing and Recor... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals. | Section 11-51-90.4
Electronic processing and recordation of business license renewals.
(a) A municipality may develop and implement an electronic process for the processing and recordation of business license renewals by business and nonprofit entities.
(b)(1) A municipality may contract with a vendor to provide electr... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-91/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-91 - Licenses for Business, etc., Cond... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Munici... | Section 11-51-91
Licenses for business, etc., conducted outside corporate limits of municipality.
(a) Any municipality with an ordinance in effect on January 1, 2021, to fix and collect licenses for any business, trade, or profession done within the police jurisdiction of the municipality but outside the corporate limi... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-92/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-92 - Licenses Based on a Flat Rate, Ta... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licens... | Section 11-51-92
Licenses based on a flat rate, taken out after July 1; transfer of licenses.
(a) In case the license of any business, trade, occupation, or profession is based on a flat rate and is taken out after July 1, only one half of the license shall be charged and collected, except for those subjects for which ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-93/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-93 - Violations; Penalties. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-93 - Violations; Penalties. | Section 11-51-93
Violations; penalties.
(a) It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or vocations in a municipality for which a license may be required without first having procured a license therefor. A violation of this division or of an ordinance passed ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-94/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-94 - License Designates Place of Busin... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereo... | Section 11-51-94
License designates place of business, etc., and authorizes conduct thereof only at place designated; change of place of business, etc.; uniformity of license tax; classification, etc., of licenses in certain cities.
Any person desiring to engage in any trade, business, profession, or occupation for whi... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-95/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-95 - Taxpayer to Be Licensed for Each ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business. | Section 11-51-95
Taxpayer to be licensed for each applicable line of business.
(a) Any taxpayer engaged at one location in more than one line of business falling within separate NAICS sector or sub-sectors, for which a business license is or may be required by the municipality in accordance with this chapter, shall tak... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-96/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-96 - Lien for License Taxes. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-96 - Lien for License Taxes. | Section 11-51-96
Lien for license taxes.
On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due a... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-97/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-97 - Licensing, etc., of Sales at Auct... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of ... | Section 11-51-97
Licensing, etc., of sales at auctions, in public places or on streets of merchandise, medicines, etc.
Repealed by Act 98-271, p. 440, §3 effective July 1, 1998.
(Code 1907, §1338; Code 1923, §2153; Code 1940, T. 37, §734.) |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-98/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-98 - License Tax on Vending and Weighi... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally. | Section 11-51-98
License tax on vending and weighing machines - Authorized generally.
The governing body of each city and town within the State of Alabama is authorized and empowered to levy and collect from every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-100/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-100 - Regulation and Control of Vendin... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played. | Section 11-51-100
Regulation and control of vending machines on which music is played.
The governing body of such city or town may regulate and control the location and use of vending machines on which music is played by licensing the same.
(Acts 1947, No. 396, p. 291, §2.) |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-101/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-101 - Licensing, etc., of Carts, Wagon... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc. | Section 11-51-101
Licensing, etc., of carts, wagons, carriages, etc.
Any city or town shall have the power to regulate and license the use of carts, drays, wagons, coaches, omnibuses, and every description of carriages and vehicles kept for hire and to license and regulate the use of the streets of the town or city by ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-102/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-102 - Licensing, etc., of Theatres, Pa... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing o... | Section 11-51-102
Licensing, etc., of theatres, parks, shooting galleries, etc.; closing of houses of amusement or places for sale of firearms, etc.
Any city or town shall have the power to license, tax, regulate, restrain, or prohibit theatrical and other amusements, billiard and pool tables, nine or tenpin alleys, bo... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-103/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-103 - Revocation of Licenses of Houses... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where... | Section 11-51-103
Revocation of licenses of houses of public entertainment or places where firearms, etc., kept for sale.
The city or town council or other governing body shall have the right and power to revoke and cancel any and all licenses issued to any house of public entertainment or house or place where firearms... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-104/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-104 - Licensing and Taxation, etc., of... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of ... | Section 11-51-104
Licensing and taxation, etc., of amusements, athletic games, and use of public parks, etc.
The council shall have power to license and tax, permit and regulate and restrain or prohibit all kinds of amusements and all athletic games and the use of public parks and places of resort within the corporate ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-1/section-11-51-105/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 1 - General Provisions.›Section 11-51-105 - Municipalities Not to Charge Far... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 1 - General Provisions. › Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products. | Section 11-51-105
Municipalities not to charge farmers for sale, etc., of farm products.
It shall be unlawful for any municipality to charge the farmers or others engaged in the production of farm products of whatever nature any license or fee for the sale or other disposition of said articles produced by them at any p... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-120/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-120 - Insurance Companies - Fire and Marine Ins... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies. | Section 11-51-120
Insurance companies - Fire and marine insurance companies.
No license or privilege tax or other charge for the privilege of doing business shall be imposed by any municipal corporation upon any fire or marine insurance company doing business in such municipality except upon a percentage of each $100.0... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-121/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-121 - Insurance Companies - Insurance Companies... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-121 - Insurance Companies - Insurance Companies Other Than Fire and Marine Insurance Co... | Section 11-51-121
Insurance companies - Insurance companies other than fire and marine insurance companies.
(a) No license or privilege tax or other charge for the privilege of doing business shall be imposed by any municipal corporation upon any insurance company, other than fire and marine insurance companies, doing ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-122/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-122 - Insurance Companies - Provision of Statem... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-122 - Insurance Companies - Provision of Statement of Gross Premiums, etc., and Payment... | Section 11-51-122
Insurance companies - Provision of statement of gross premiums, etc., and payment of license tax; effect of failure to file statement or pay tax.
On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year sha... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-123/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-123 - Insurance Companies - Company May Engage ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-123 - Insurance Companies - Company May Engage in Business in Municipality Upon Payment... | Section 11-51-123
Insurance companies - Company may engage in business in municipality upon payment or tender of tax; agents not to be subject to further privilege or occupational taxes.
Upon the payment or tender of the amount named in such ordinance of any city or town, any such insurance company which is authorized ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-124/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-124 - Railroads. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-124 - Railroads. | Section 11-51-124
Railroads.
(a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whet... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-125/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-125 - Railway Sleeping Car Companies, Etc. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-125 - Railway Sleeping Car Companies, Etc. | Section 11-51-125
Railway sleeping car companies, etc.
The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons, firms, or corporations engaged in the business of operating cars for the transportation, accommodation, comfort, convenienc... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-126/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-126 - Express Companies. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-126 - Express Companies. | Section 11-51-126
Express companies.
(a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-127/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-127 - Telegraph Companies. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-127 - Telegraph Companies. | Section 11-51-127
Telegraph companies.
(a) There may be levied and collected by the several towns and cities in the state from any telegraph company or companies for the privilege of doing intrastate business within the municipal limits a privilege or license tax to be computed and based on the population of such citie... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-128/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-128 - Telephone Companies. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-128 - Telephone Companies. | Section 11-51-128
Telephone companies.
(a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating telephone exchanges and long distance telephone lines in this state for the privilege of doing intrastate business within the ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-129/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-129 - Street Railroads, Electric, Gas, and Wate... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc. | Section 11-51-129
Street railroads, electric, gas, and waterworks companies, etc.
The maximum amount of privilege or license tax which the several municipalities within the state may annually assess and collect of persons operating electric or hydroelectric street railroads, electric light and power companies, gas comp... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-130/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-130 - Banks. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-130 - Banks. | Section 11-51-130
Banks.
(a) Municipalities may levy a license in proportion to the capital, surplus and undivided profits of the bank, but not more than the following amounts, to wit:
(1) Where the capital, surplus, and undivided profits are $50,000.00 or less, $10.00;
(2) Where the capital, surplus, and undivided pro... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-131/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-131 - Savings and Loan Associations. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-131 - Savings and Loan Associations. | Section 11-51-131
Savings and loan associations.
Municipalities may levy a license on savings and loan associations in proportion to the amount paid in on nonwithdrawable shares, reserves, and undivided profits of the association upon the same schedule as is provided for banks and none other.
(Acts 1931, No. 159, p. 21... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-2/section-11-51-132/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 2 - Schedules.›Section 11-51-132 - License Requirement or Tax on Certain Rea... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 2 - Schedules. › Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited. | Section 11-51-132
License requirement or tax on certain real estate companies prohibited.
(a) As used in this section, the terms "company," "broker," "salesperson," and "place of business" have the same definitions as in Section 34-27-2.
(b) A municipality may only levy or collect a business privilege tax from or requi... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-150/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-150 - Petition for Injuncti... | Section 11-51-150
Petition for injunction against taxpayer upon delinquency for payment of license or excise tax.
Any municipality may file in the circuit court having jurisdiction over the county in which the petitioning municipality is situated a petition to enjoin the operation and conduct of any business, occupatio... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-151/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-151 - Notice and Hearings; ... | Section 11-51-151
Notice and hearings; granting of injunctive relief.
Upon the filing and presentation of a petition as authorized in this division, it shall be the duty of the court to set a day for the hearing of the action upon not less than 10 nor more than 15 days' notice thereof to be given the respondents, the n... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-152/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-152 - Accounting as to Tax ... | Section 11-51-152
Accounting as to tax due and entry of judgment.
The petition need not allege the amount due, but may seek an accounting of the respondent for the amount of privilege or business license tax or excise tax due the petitioner. The court may refer the matter to a master as in other cases.
It shall be the ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-153/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-153 - Dissolution of Injunc... | Section 11-51-153
Dissolution of injunction; reinstatement of injunction.
After judgment is entered against the respondent as provided by the terms of this division, an existing injunction shall not be dissolved until the judgment and court costs taxed against the respondent are satisfied and paid in full, unless the p... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-154/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-154 - Bond to Dissolve Temp... | Section 11-51-154
Bond to dissolve temporary injunctive relief - Execution; security; exception.
(a) When the court has granted a temporary restraining order or preliminary injunction, it shall not be dissolved until the respondent has executed a bond in an amount fixed by the court with sufficient surety to be approve... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-155/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-155 - Bond to Dissolve Temp... | Section 11-51-155
Bond to dissolve temporary injunctive relief - Security against final judgment and costs.
The surety bond, if required by Section 11-51-154, shall stand as security for any judgment and costs finally determined against the respondent, except in instances where the liability thereon is relieved by and ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-156/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-156 - Bond to Dissolve Temp... | Section 11-51-156
Bond to dissolve temporary injunctive relief - Forfeiture of bond and issuance of execution thereon.
In the event no supersedeas bond is given on appeal or if no appeal is taken and the respondent fails to pay the judgment and costs within 30 days after the entry of judgment in the circuit court, it s... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-157/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-157 - Appeal From Judgment ... | Section 11-51-157
Appeal from judgment of circuit court.
The laws of Alabama governing appeals from money judgments entered by the circuit court shall govern and control appeals taken under this division, except the Supreme Court of Alabama shall have jurisdiction thereof and except that the appeal shall be perfected w... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-158/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-158 - Effect of Pending Act... | Section 11-51-158
Effect of pending action upon institution of subsequent action for taxes becoming due after institution of prior action.
The institution of one civil action under the provisions of this division and the pendency thereof shall not be asserted as a defense by pleading or motion to the institution of a s... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-159/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-159 - Enforcement of Lien N... | Section 11-51-159
Enforcement of lien not to constitute waiver of rights as to respondent's bond.
If the court should declare a lien in favor of the petitioner and against the property of the respondent, the petitioner may proceed to enforce the lien, but such enforcement shall not be a waiver of rights acquired agains... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-160/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-160 - Equitable Attachment. | Section 11-51-160
Equitable attachment.
In addition to the remedies provided in this division, the petitioner also shall be entitled to an equitable attachment in aid of its civil action under this division to collect a privilege, license, or excise tax due it, and no ground for such attachment shall be necessary excep... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-3/section-11-51-161/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.›S... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities. › Section 11-51-161 - Provisions of Divisio... | Section 11-51-161
Provisions of division cumulative.
The remedies provided in this division shall be cumulative and shall not be construed to appeal, modify, alter, or change any other civil or criminal process or remedy provided by law for the collection of a municipal privilege, license, or excise tax, but all such r... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-180/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-180 - Prerequisites ... | Section 11-51-180
Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing body of any municipality and the filing of a certified copy of the enabling ordinance or resolution with the Department of Rev... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-181/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-181 - Time of Collec... | Section 11-51-181
Time of collection; inspection of reports by municipal governing body.
Municipal taxes collected by the Department of Revenue shall be collected at the same time and along with the collection by the department of taxes levied and collected for the state under the provisions of Sections 40-23-1, 40-23-... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-182/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-182 - Preparation an... | Section 11-51-182
Preparation and distribution of reports, etc., necessary for collection of taxes; authority and duties of department generally.
The Department of Revenue shall prepare and distribute reports, forms, and other information as may be necessary to provide for its collection of municipal taxes under this d... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-183/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-183 - Certification ... | Section 11-51-183
Certification and disposition of taxes; charge for collection and administration; redistribution of over-charges; warrant; fees.
(a) The Commissioner of Revenue shall deposit into the State Treasury all municipal taxes collected by the department under this division; and, on a bi-weekly basis, the com... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-184/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-184 - Employment of ... | Section 11-51-184
Employment of special counsel.
The Commissioner of Revenue may employ special counsel when necessary from time to time to enforce collection of municipal license taxes for the municipality and otherwise to enforce the provisions of the ordinance levying such taxes, including any litigation required, a... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-4/section-11-51-185/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 4 - Collection of Certain Municipal License Taxes by State Department of Rev... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue. › Section 11-51-185 - Request for De... | Section 11-51-185
Request for department to collect municipal taxes; effective date; when department to perform duties under division.
(a) Except where the Department of Revenue is already collecting taxes on July 1, 1998, any municipality requesting the Department of Revenue to collect its tax shall forward a certifie... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-186/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-186 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-186 - Taxpayer Rights; Responsibilities of Mun... | Section 11-51-186
Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer.
(1) At or before the commencement of an examination of the books and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written description, in simple and non-technical term... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-187/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-187 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-187 - Examination. | Section 11-51-187
Examination.
A taxpayer that has purchased a business license required under this chapter shall not be subject to more than one business license examination for each business license by or on behalf of the issuing taxing jurisdiction for every three-license-year cycle unless reasonable cause is shown ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-188/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-188 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-188 - Due Dates for Licenses; Discounts. | Section 11-51-188
Due dates for licenses; discounts.
(a) Except as provided in subsections (b) and (c), each municipal business license shall be due on January 1st of each year and shall be renewed annually on or before the 31st day of January, provided that a municipality that imposed a delinquency date as of January ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-189/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-189 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-189 - Abatements Authorized. | Section 11-51-189
Abatements authorized.
The governing body of a municipality may, in its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business license tax otherwise due for up to three license years if the taxpayer substantially complies with the criteria for abatement of sales ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-190/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-190 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-190 - Recordkeeping. | Section 11-51-190
Recordkeeping.
Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the m... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-191/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-191 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-191 - Determination of Amounts Due; Preliminar... | Section 11-51-191
Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment.
(a) If the taxing jurisdiction determines that the amount of any business license tax reported on or remitted with a business license remittance form is incorrect, if no business license remittance... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-192/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-192 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-192 - Assessment for Interest for Delinquency. | Section 11-51-192
Assessment for interest for delinquency.
(a) The governing body of any municipality may elect, by the adoption of an ordinance, to assess interest on any business license tax delinquency. If assessed, interest on any delinquency shall be charged from the due date of the tax.
(b) If assessed by the mun... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-193/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-193 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-193 - List of State Licensing Boards; Confirma... | Section 11-51-193
List of state licensing boards; confirmation of taxpayer status prior to issuance of license; categorization of licenses.
(a) The Department of Revenue shall periodically, at least annually, compose a list of all state boards and agencies that regulate the licensing of businesses or occupations under ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-194/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-194 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-194 - Delivery License. | Section 11-51-194
Delivery license.
THIS SECTION WAS AMENDED BY ACT 2022-372 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 14, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a)(1) Each municipality may require the purchase of a delivery license by any business that has no other physical presence within the municipal... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-195/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-195 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-195 - Applicability of Municipal Business Lice... | Section 11-51-195
Applicability of Municipal Business License Reform Act of 2006.
(a) Each municipality that levies a business license tax shall become subject to Act 2006-586 on or before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act 2006-586 apply to it and taxpayers doing busine... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2/division-5/section-11-51-196/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2 - License Taxes.›Division 5 - Rights and Responsibilities of Municipal Taxpayers.›Section 11-51-196 - ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2 - License Taxes. › Division 5 - Rights and Responsibilities of Municipal Taxpayers. › Section 11-51-196 - Disclosure of License Information. | Section 11-51-196
Disclosure of license information.
(a) It shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information secured in arriving at the amount of tax or value r... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-2a/section-11-51-198/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 2A›Section 11-51-198 - Authorization Required for Imposition of Municipal Occupational or License Taxes.... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 2A › Section 11-51-198 - Authorization Required for Imposition of Municipal Occupational or License Taxes. | Section 11-51-198
Authorization required for imposition of municipal occupational or license taxes.
(a) Except as provided in subsections (b) and (c), no municipality may impose an occupational or license tax on any natural person derived from the conduct of a vocation, occupation, calling, or profession within the mun... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-200/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction. | Section 11-51-200
Levy of sales tax authorized; exemption; construction.
The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-3... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-201/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-201 - Applicability of Provisions of State Sales Tax Law; Collect... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-201 - Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold Through Li... | Section 11-51-201
Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer.
(a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions, exceptions, exemptions, proceedings, req... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-202/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized. | Section 11-51-202
Levy of excise or use tax authorized; levy of lodgings tax authorized.
(a) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment of excise or use taxes as levied by A... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-203/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-203 - Applicability of Provisions of State Excise or Use Tax Law;... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-203 - Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dea... | Section 11-51-203
Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees.
(a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-202 shall be ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-204/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainmen... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainment, etc., and Levy of Taxes. | Section 11-51-204
Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes.
(a) The governing body of a municipality making or enforcing a levy or assessment of taxes under the provisions of this article shall from time to time adopt by ordinance such rules and regulations for making return... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-205/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-205 - Establishment of Rate of Taxes; Levy and Assessment of Taxe... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-205 - Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-... | Section 11-51-205
Establishment of rate of taxes; levy and assessment of taxes in lieu of license tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90 as to levy and assessment of taxes under article.
(a) The governing body of a municipality levying or assessing taxes authorize... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-206/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-206 - Levy of Tax Outside Corporate Limits. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-206 - Levy of Tax Outside Corporate Limits. | Section 11-51-206
Levy of tax outside corporate limits.
The council or other governing body shall have the authority to levy and assess by ordinance within the police jurisdiction of any municipality or town all taxes authorized by this article; provided, that the levy and assessment shall not exceed one-half the amoun... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-207/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-207 - Collection of Taxes by Department of Revenue – Generally; M... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-207 - Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy. | Section 11-51-207
Collection of taxes by Department of Revenue – Generally; municipal rental tax levy.
(a) The governing body of a municipality may pass an ordinance or resolution requiring the Department of Revenue to administer and collect any taxes levied and assessed under the provisions of this article, or any gen... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-208/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-208 - Collection of Taxes by Department of Revenue - Reports; Cos... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-208 - Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; A... | Section 11-51-208
Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest.
(a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lo... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-209/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-209 - Gross Receipts Tax. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-209 - Gross Receipts Tax. | Section 11-51-209
Gross receipts tax.
The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipali... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-210/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms. | Section 11-51-210
Standard singular and multiple jurisdictional tax forms.
(a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-210-1/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability. | Section 11-51-210.1
Notice of tax rates; correction of erroneously published rates; liability.
No later than October 1, 2018, the Department of Revenue shall send notice to every county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of such taxes according to the records held by the d... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-3/section-11-51-211/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 3 - Sales and Use Taxes.›Section 11-51-211 - Quarterly Sales and Use Tax Returns. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 3 - Sales and Use Taxes. › Section 11-51-211 - Quarterly Sales and Use Tax Returns. | Section 11-51-211
Quarterly sales and use tax returns.
(a)(1) With respect to those municipalities and counties for which the department serves as the collecting sales tax agent from time to time, when the total state sales tax for which any person is liable under Chapter 23 of Title 40 averages less than two hundred d... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/section-11-51-220/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Section 11-51-220 ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Section 11-51-220 - Applicability; Definitions. | Section 11-51-220
Applicability; definitions.
This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term "governing body" shall mean the city council or other governing body of any city subject to this article; and the term "city ad valorem taxes" shall mean all r... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/section-11-51-221/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Section 11-51-221 ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Section 11-51-221 - Exemption From Real Estate and Personal ... | Section 11-51-221
Exemption from real estate and personal property taxes.
The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, grant a partial or complete exemption from city ad valorem taxes for any parcel of land or personal property located within the... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/section-11-51-222/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Section 11-51-222 ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Section 11-51-222 - Exemption From Occupational License Fees... | Section 11-51-222
Exemption from occupational license fees in Class 6 city.
The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, exempt, from occupational license fees, in whole or in part, all persons employed upon certain designated parcels of land loc... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/section-11-51-223/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Section 11-51-223 ... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Section 11-51-223 - Assessment and Collection of Privilege o... | Section 11-51-223
Assessment and collection of privilege or license tax, etc., authorized; exception.
No provision of this division shall prevent the governing body of the city from assessing and collecting a privilege or license tax or fee from every person, firm, company, or corporation engaged in, or carrying on, an... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/division-2/section-11-51-240/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Division 2 - Ad Va... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Division 2 - Ad Valorem Tax for Educational Purposes. › Sect... | Section 11-51-240
Applicability; definitions.
This division shall apply to all Class 6 municipalities as defined in Section 11-40-12, and all city boards of education located within those municipalities. As used in this division, the term "governing body" shall mean the city council or other governing body of any munic... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-51/article-4/division-2/section-11-51-241/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 51 - Taxation.›Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.›Division 2 - Ad Va... | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 51 - Taxation. › Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. › Division 2 - Ad Valorem Tax for Educational Purposes. › Sect... | Section 11-51-241
Exemption.
The governing body of any Class 6 municipality, by the adoption of a resolution or an ordinance, and the board of education of the municipality by the adoption of a resolution, may grant, with respect to any parcel of commercial property located within the municipality, for a period of not ... |
https://law.justia.com/codes/alabama/title-11/title-2/chapter-52/article-1/section-11-52-1/ | AL | Justia›US Law›US Codes and Statutes›Code of Alabama›2023 Code of Alabama›Title 11 - Counties and Municipal Corporations.›Title 2 - Provisions Applicable to Municipal Corporations Only.›Chapter 52 - Planning, Zoning and Subdivisions.›Article 1 - General Provisions.›Section 11-52-1 - Definitions. | 2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 52 - Planning, Zoning and Subdivisions. › Article 1 - General Provisions. › Section 11-52-1 - Definitions. | Section 11-52-1
Definitions.
When used in this chapter, the following words or phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) MUNICIPALITY or MUNICIPAL. Cities or towns.
(2) MAYOR. The chief executive of the municipality, whether the official designation of ... |
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