§ 45-51-243 Legislative findings
§ 45-51-243.01 Definitions
§ 45-51-243.02 Levy of tax; rates; applicability; disposition of funds
§ 45-51-243.03 Exemptions
§ 45-51-243.04 Addition of tax to rental price; collection
§ 45-51-243.05 Administration, enforcement, and collection of tax
§ 45-51-243.06 Taxes constitute debt; employment of special counsel
§ 45-51-243.07 Payment of taxes; reports
§ 45-51-243.08 Credit collections
§ 45-51-243.09 Recordkeeping
§ 45-51-243.10 Return required after sale or quitting of business; successor obligations
§ 45-51-243.11 Effective date of levy; terms of resolution
§ 45-51-243.12 Construction and application
§ 45-51-243.13 Use of proceeds
§ 45-51-243.14 Personal gain from expenditures by public officials, etc., prohibited
§ 45-51-243.15 Rulemaking authority

Terms Used In Alabama Code > Title 45 > Chapter 51 > Article 24 > Part 4 - Tax, Rental

  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: means next after. See Alabama Code 1-1-1
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1