reglab/housing_qa huggingface dataset:
AL Code § 40-21-60 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-60 - Express Companies - Generally.

Section 40-21-60Express companies - Generally. In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person engaged in the business of operating an express company in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable to the Department of Revenue by check made payable to the Treasurer annually in advance, on or before October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross receipts of such express company from all the intrastate business within the State of Alabama during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §184.)
AL Code § 40-21-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-61 - Express Companies - Alternative Tax.

Section 40-21-61Express companies - Alternative tax. There shall be levied and collected from every person doing an express business between points wholly within this state and without reference to its interstate business, whether incorporated under the laws of this state or any other state or whether incorporated at all, a license or privilege tax of $4,000, which shall be paid to the Department of Revenue by check made payable to the Treasury by said company on or before the expiration of the fifteenth day of each fiscal year; provided, that any express company which operates on less than 50 miles of railroad, street railway, motor line, or boat line shall pay an annual tax of $250; and provided, that any express company which operated on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles of railroad, street railway, motor line or boat line, shall pay an annual license of $500; and provided further, that all express companies that operate on 200 and not over 500 miles shall pay an annual tax of $2,500. It is not intended that the taxpayer under this section and Section 40-21-60 shall pay both the taxes therein mentioned, but that the taxpayer shall pay the larger of the two. The tax levied by this section and Section 40-21-60 shall not apply to bus lines which pay a license and mileage tax under Chapter 19 of this title and which carry express as a regular part of their business of hauling passengers. (Acts 1935, No. 432, p. 910; Code 1940, T. 51, §185.)
AL Code § 40-21-62 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-62 - Report of Gross Receipts by Utility.

Section 40-21-62Report of gross receipts by utility. In all cases where a public utility is required under this title to pay a privilege or license tax on gross receipts, such public utility shall make report to the Department of Revenue of such gross receipts to which such tax is applicable in a manner and form which will show the correct and true amount of such gross receipts upon which the tax is computed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.)
AL Code § 40-21-63 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-63 - Receipts From Department.

Section 40-21-63Receipts from department. The Department of Revenue shall, upon receipt of any amount of money due for tax on gross receipts of any public utility, mail to such utility paying the tax a receipt therefor. Such a receipt shall state specifically the section of this title levying the tax for which such receipt is given. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §187.)
AL Code § 40-21-64 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-64 - Counties Not to Levy Privilege or License Taxes.

Section 40-21-64Counties not to levy privilege or license taxes. No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this article or on any telephone or telegraph utility business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)
AL Code § 40-21-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-81 - Legislative Intent.

Section 40-21-81Legislative intent. It is the intention of the Legislature of Alabama that the tax herein levied shall apply to all utilities, as defined herein, in the State of Alabama. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make a specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied. (Acts 1969, Ex. Sess., No. 21, p. 46, §3; Acts 1992, No. 92-623, p. 1466, §2.)
AL Code § 40-21-82.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-82.1 - Exemptions.

Section 40-21-82.1Exemptions. (a) Smith's Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82. (b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82. (c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82. (d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82. (e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82. (Acts 1978, No. 534, p. 588; Acts 1978, No. 854, p. 1280; Acts 1994, No. 94-594, p. 1101, §1.)
AL Code § 40-21-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-83 - Exclusions.

Section 40-21-83Exclusions. There are specifically excluded from the gross receipts or gross sales of a utility, all revenues derived from any of the following: (1) The furnishing of utility services which the State of Alabama is prohibited from taxing under the Constitution or laws of the United States of America or the Constitution of the State of Alabama. (2) The furnishing of utility services which are otherwise taxed under Sections 40-23-1 to 40-23-36, inclusive. (3) Wholesale sales. (4) The furnishing of electricity, natural gas, or domestic water for use or consumption by, in, or for the direct production, generation, processing, storage, delivery, or transmission of electricity, natural gas, or domestic water. (5) The furnishing of electricity to a manufacturer or compounder for use in an electrolytic or electrothermal manufacturing or compounding process. (6) The furnishing of natural gas to a manufacturer or compounder as a chemical raw material in the manufacturing or compounding of tangible personal property, but not as fuel or energy. (7) The furnishing of natural gas to be used by a manufacturer or compounder to chemically convert raw materials prior to the use of the converted raw materials in an electrolytic or electrothermal manufacturing or compounding process. (8) The use or consumption of electricity by an incorporated municipality, a board, or corporation organized under the authority of any incorporated municipality in furnishing or providing street lighting or traffic-control systems; the use or consumption of telephone services by an incorporated municipality in providing fire alarm systems; and the use or consumption of domestic water by an incorporated municipality in extinguishing fires, explosions, or conflagrations. (9) The furnishing of natural gas or electricity for use or consumption as fuel or energy in and for the heating of poultry houses. (10) The furnishing of utility services through the use of a prepaid telephone calling card. (Acts 1969, Ex. Sess., No. 21, p. 46, §5; Acts 1969, No. 993, p. 1757; Acts 1975, No. 1198, p. 2374, §1; Acts 1976, No. 387, p. 491, §2; Acts 1992, No. 92-623, p. 1466, §4; Acts 1995, No. 95-742, p. 1687, §1; Acts 1997, No. 97-867, 1st Ex. Sess., p. 208, §1.)
AL Code § 40-21-84 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-84 - Utility License Required.

Section 40-21-84Utility license required. Any person regularly engaging in any business for which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department a license to engage in and to conduct the business of furnishing utility services for the then current tax year. Such license shall be granted upon the condition that the applicant must pay all taxes accruing to the State of Alabama under the provisions of this article; provided, however, that no such license shall be issued to any person who has not complied with the provisions of this article. No provision of this article shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law. (Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5.)
AL Code § 40-21-86 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-86 - Responsibilities of Utilities.

Section 40-21-86Responsibilities of utilities. Every person engaged in the State of Alabama in the furnishing of utility services shall add to the price or charge for such utility services to every purchaser thereof an amount equal to the prescribed percentage of the gross price or gross charge therefor and shall collect said amount from every purchaser of such utility services. It shall be unlawful for any person furnishing utility services to fail or refuse to collect from the purchaser the amount required by this section to be collected, and it shall likewise be unlawful to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of said amount or any portion thereof. The provisions of this section that the tax herein levied shall be collected from the purchaser shall in no way relieve any utility of the tax herein levied; nor shall the inability, impracticability, refusal, or failure so to collect from such purchaser the amounts provided herein relieve such utility of the tax herein levied. All taxes paid in pursuance of this article shall be conclusively presumed to be a direct tax on the purchaser precollected for the purpose of convenience and facility only. (Acts 1969, Ex. Sess., No. 21, p. 46, §7A; Acts 1992, No. 92-623, p. 1466, §6.)
AL Code § 40-21-87 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-87 - Disposition of Proceeds of Tax.

Section 40-21-87Disposition of proceeds of tax. All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses of administration and enforcement of this article shall be without delay deposited into the State Treasury to the credit of Education Trust Fund except that, beginning the fiscal year ending September 30, 1993, $14,600,000 annually shall be deposited to the Special Mental Health Trust Fund, of which one-fourth is to be deposited quarterly. (Acts 1969, Ex. Sess., No. 21, p. 46, §8; Acts 1992, No. 92-623, p. 1466, §14; Act 2015-27, §4.)
AL Code § 40-21-88 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 3 - Utility Gross Receipts Tax.|Section 40-21-88 - Liability of Retailer.

Section 40-21-88Liability of retailer. Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state utility gross receipts tax exemption number that has been authorized by the Department of Revenue and the exemption claim has been made on a form provided or approved for use by the Department of Revenue, when a state tax exemption number holder violates the tax exempt privileges or uses the number illegally, shall not be liable to the Department of Revenue or others for the utility gross receipts tax on sales to the purchaser. (Act 99-399, p. 663, §2.)
AL Code § 40-21-101 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-101 - Legislative Intent.

Section 40-21-101Legislative intent. It is the intention of the Legislature of Alabama that the tax herein levied shall be supplemental to and complementary with the utility gross receipts tax so as to prevent discrimination in the effect of the utility gross receipts tax upon either intrastate or interstate commerce. It is the intention of the Legislature of Alabama that the tax herein levied shall apply to purchases of utility services from any utility. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied. (Acts 1969, Ex. Sess., No. 37, p. 88, §3; Acts 1992, No. 92-623, p. 1466, §8.)
AL Code § 40-21-103 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-103 - Exclusions.

Section 40-21-103Exclusions. The storage, use, or other consumption of utility services in the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever the State of Alabama is prohibited from taxing such storage, use, or consumption under the Constitution or laws of the United States of America or the Constitution of the State of Alabama; (2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992 if enacted into law; (3) Whenever the purchase of said utility services shall have been at a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been used or consumed directly in or for the production, generation, processing, storage, delivery, or transmission of electricity, natural gas, or domestic water; (5) Whenever electricity purchased for storage, use, or other consumption is used or consumed by a manufacturer or compounder in an electrolytic or electrothermal manufacturing or compounding process; (6) Whenever natural gas purchased for storage, use, or other consumption is used or consumed by a manufacturer or compounder as a chemical raw material in the manufacturing or compounding of tangible personal property, but not as fuel or energy; (7) Whenever natural gas purchased for storage, use, or other consumption is used by a manufacturer or compounder to chemically convert raw materials prior to the use of such converted raw materials in an electrolytic or electrothermal manufacturing or compounding process; (8) Whenever the sales price of said utility services shall be included as a part of the gross receipts or gross sales of a utility subject to the utility gross receipts tax for the purpose of calculating the utility gross receipts tax payable by said utility; (9) Whenever electricity purchased for storage, use, or other consumption is used or consumed in a process for the isotopic enrichment of uranium and when said electricity is purchased from a subsidiary corporation of the corporation engaged in the isotopic enrichment of uranium; and (10) Whenever utility services are furnished through the use of a prepaid telephone calling card. (Acts 1969, Ex. Sess., No. 37, p. 88; Acts 1975, No. 1193, p. 2340, §1; Acts 1992, No. 92-623, p. 1466, §10; Act 97-867, 1st Ex. Sess., p. 208, §2.)
AL Code § 40-21-104 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-104 - Utilities to Register and Give Information.

Section 40-21-104Utilities to register and give information. Every utility, except as hereinafter provided, engaged in making retail sales of utility services for storage, use, or other consumption in the State of Alabama shall register with the department and give the name and address of its officers and directors, the location of each of its offices in the State of Alabama, the names and addresses of all persons with whom said utility has contracts for furnishing utility services by said utility, the names and addresses of all persons who have purchased utility services from said utility during the then next preceding 12 months, the amounts of the sales prices of all utility services furnished by said utility and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section of this article shall not apply to persons holding a license under the provisions of the utility gross receipts tax; provided further, that this section of this article shall not apply to the United States of America or to any agency or department of the United States of America or to any corporation exempted from so registering with the department under the Constitution or laws of the United States of America. (Acts 1969, Ex. Sess., No. 37, p. 88, §6; Acts 1992, No. 92-623, p. 1466, §11.)
AL Code § 40-21-105 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-105 - Seller to Collect Tax; Regulations; Penalty.

Section 40-21-105Seller to collect tax; regulations; penalty. Every seller making sales of utility services for storage, use, or other consumption in this state, not exempted under the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage, use, or other consumption of the utility services is not then taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder, collect the tax imposed by this article from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the department. The tax required to be collected by the seller from the purchaser shall be displayed separately from the list, advertised in the premises, marked or other price on the sales check or other proof of sales. It shall be unlawful for any such seller to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this article will be assumed or absorbed by the seller or that it will not be added to the selling price of the property sold or, if added, that it or any part thereof will be refunded. Any person violating any of the provisions of this section shall be guilty of a misdemeanor. The tax herein required to be collected by the seller shall constitute a debt owed by the seller to this state. In the event that a seller making sales of utility services for storage, use or other consumption in this state, not exempted under the provisions of Section 40-21-103, is exempted from collection of the tax herein levied by any provisions of the Constitution or laws of the United States of America, then the purchaser of such utility services shall pay the said tax directly to the department each month pursuant to such regulations as the department may prescribe from time to time. (Acts 1969, Ex. Sess., No. 37, p. 88, §7.)
AL Code § 40-21-106 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-106 - Procedure for Collecting Tax.

Section 40-21-106Procedure for collecting tax. The tax herein levied shall be administered and collected in accordance with the uniform procedures set forth in this title, along with the procedures set forth for collecting the use tax described in Article 2 of Chapter 23 of this title, and for that purpose there are hereby incorporated into this article by reference the provisions of Sections 40-23-68, 40-23-74, 40-23-75, and 40-23-77, 40-23-82, 40-23-83, and 40-23-88; provided, that wherever in said provisions the words "this article" shall appear, the same for the purposes of this article shall be construed to mean "this article"; provided further, that wherever in said provisions reference shall be made to March 1, 1939, the same for the purposes of this article shall be construed to mean September 1, 1969; provided further, that wherever in said provisions reference shall be made to June 30, 1939, the same shall for the purposes of this article mean that certain day one calendar month subsequent to September 1, 1969; provided further, that none of the said provisions shall apply to the United States of America or to any agency or department of the United States of America; provided further, that the tax herein levied shall be collected monthly, and all reports and records respecting the said tax herein levied shall be made on a monthly basis; and, to that end, wherever in said provisions the word "quarterly" shall appear, the same for the purpose of this article shall be construed to mean "monthly"; and wherever in said provisions the words "three months" shall appear, the same for the purposes of this article shall be construed to mean "one month". (Acts 1969, Ex. Sess., No. 37, p. 88, §8; Acts 1992, No. 92-186, p. 349, §64.)
AL Code § 40-21-107 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 4 - Utility Service Use Tax.|Section 40-21-107

Section 40-21-107Disposition of proceeds of tax. All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses of administration and enforcement of this article shall be without delay deposited into the State Treasury to the credit of Alabama Education Trust Fund. (Acts 1969, Ex. Sess., No. 37, p. 88, §9; Act 2015-27, §4.)
AL Code § 40-21-122 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-122 - Exclusions.

Section 40-21-122Exclusions. There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all portions thereof derived from the following: (1) The furnishings of cellular services which the State of Alabama is prohibited from taxing under the Constitution or laws of the United States of America or the Constitution of Alabama of 1901; (2) The furnishing of cellular services which are otherwise taxed under the provisions of Sections 40-23-1 through 40-23-36;  (3) Wholesale sales; and (4) The furnishing of cellular telecommunications service through the use of a prepaid telephone calling card, a prepaid authorization number, or both. (Acts 1990, No. 90-97, p. 104, §2(c); Act 97-867, 1st Sp. Sess., p. 208, §3; Act 99-399, p. 663, §1.)