Act No. 387 H. 105-Pegues AN ACT To amend Sections 1 and 5 of Act No. 21, H. 28, as amended, enacted at the 1969 Special Session of the Legislature of Alabama, relating to raising revenue and levying a privilege or license tax against certain persons and utilities on account of the furnishing of certain utility services and prescribing rates and exclusions therefrom, providing for the issuance of a utility license and providing for collecting such tax and enforcing payment thereof, and providing for the disposition of the proceeds from such tax; deleting the words “other than by a municipality or other municipal entity organized by a municipality" from the definition of "Utility Services" in Section 1, and by adding a new Section (h) to Section 5. Be It Enacted by the Legislature of Alabama: Section 1. That Section 1 of Act No. 21, H. 28, enacted at the 1969 Special Session of the Legislature of Alabama, be and the same is hereby amended to read as follows: "Section 1. Definitions. Wherever used in this Act, unless a different meaning clearly appears in the context, the following terms shall be given the following respective interpretations. "Domestic water' shall mean all water except water that is sold to persons for use or consumption in industrial processes and not primarily for human consumption. "Gross receipts' shall mean the value proceeding or accruing from the furnishing of utility services, all receipts actual and accrued, without any deduction on account of the cost of the utility services sold, the cost of the materials used, labor or service, interest paid, or any other expenses whatever, and without any deductions on account of losses. 'Gross receipts' shall also mean and include the reasonable and fair market value of any utility services originating with the utility or previously purchased at wholesale which are used or consumed by said utility in connection with its business or by any other person in connection with the business or requirements of such other person. ""Gross sales' shall mean the value proceeding or accruing from the furnishing of utility services (and including the proceeds from the sale of any utility services handled on consignment by the taxpayer), without any deduction on account of the cost of the utility services sold, the cost of the materials used, labor or service cost, interest paid, or any other expenses whatever, and without any deductions on account of losses. 'Gross sales' shall also mean and include the reasonable and fair market value of any utility services originating with the utility or previously purchased at wholesale which are used or consumed by said utility in connection with its business or by any other person in connection with the business or requirements of such other persons. "Person' shall mean an individual, firm, copartnership, association, trust, receiver, corporation or other entity, and shall specifically include the State of Alabama, every county in the State of Alabama, every municipal corporation in the State of Alabama, the United States of America and its agencies, and every public corporation or entity organized under the laws of the United States of America or under the laws of any state of the United States of America, and operating in the State of Alabama, as well as every private or non-public entity. "Retail sale' shall mean all sales except those defined herein as wholesale sales. "Taxpayer' shall mean any person liable for taxes under the provisions of this Act. ""Utility' shall mean every person regular engaged in furnishing utility services to another person or other persons in the State of Alabama. "Utility services' shall mean electricity; domestic water; natural gas, telegraph services; and telephone services to subscribers; provided that 'utility services' shall not mean telephone services or telegraph services stored, used or consumed by a utility regularly engaged in furnishing such services or either of them to the public, or telephone services or telegraph services which are not subject to regulation by the Alabama Public Service Commission or any successor thereto; provided, further, that 'utility services' shall not mean utility services stored, used or consumed by a utility. ""Wholesale sale' shall mean a sale or exchange of utility services by a utility to or with anyone, including any person or any utility, engaged in the resale of such utility services in the regular course of business, but does not include a sale of utility services by a utility to a consumer or user, not for resale." Section 2. That Section 5 of Act No. 21, H. 28, enacted at the 1969 Special Session of the Legislature of Alabama, be and the same is hereby amended to read as follows: "Section 5. Exclusions. There are hereby specifically excluded from the gross receipts or gross sales of a utility, upon which the tax herein levied is calculated, all portions thereof derived from the following: "(a) 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; "(b) the furnishing of utility services which are otherwise taxed under the provisions of Act No. 100 adopted at the Second Extraordinary Session of 1959 of the Legislature of Alabama, as amended; "(c) wholesale sales; "(d) the furnishing of electricity, natural gas, or domestic water for use or consumption by anyone, including any person or utility, engaged in the sale or resale of any such utility services in the regular course of business, in or for the direct production, generation, processing, storage, delivery or transmission of electricity, natural gas or domestic water thereby; "(e) the furnishing of electricity to a manufacturer or compounder for use in an electrolytic or electrothermal manufacturing or compounding process; "(f) 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; "(g) the furnishing of natural gas to be 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; and "(h) the use or consumption of electricity by an incorporated municipality or 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." Section 3. This Act shall become effective immediately upon its passage and approval by the Governor or upon its otherwise becoming a law. Approved August 23, 1976. Time: 6:00 P.M. Act No. 388 AN ACT H. 158-Manley To amend Section 6-118 of Act No. 1205, S. 400, Regular Session 1975, which Act implements the judicial article amendment to the Constitution of Alabama, so as to allow certain circuit court judges to assign cases to district court judges. Be It Enacted by the Legislature of Alabama: Section 1. Section 6-118 of Act No. 1205, S. 400, Regular Session 1975, is hereby amended to read as follows: "6-118. In those circuits having more than one district court judge the presiding circuit court judge may designate from time to time a district court judge who shall have the same powers and authority as a circuit judge to handle all cases involving domestic relations, divorce, annulments of marriage, custody and support of children, granting and enforcement of alimony, proceedings under the Reciprocal Non-support Act and all other domestic and marital matters over which the circuit court has jurisdiction as well as all laws pertaining to juvenile and non-support cases arising in the county under Title 34 of the 1940 Code of Alabama and shall serve as an ex-officio circuit judge when handling such cases, provided, however, that in those counties having one district judge, and in which a circuit judge is currently empowered to handle the aforementioned classes of cases, as well as juvenile cases, such power and authority shall not transfer to the district judge without the express authorization of the presiding circuit judge, regardless of any provisions contained in this Act or any other laws to the contrary." Section 2. This Act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law. Approved August 18, 1976. Time: 6:30 P.M. Act No. 389 H. 764-Rich, Gafford, McCorquodale, AN ACT To make it unlawful for any person in State government, elected or appointed, to present or prepare any false budget or fiscal informa tion for the legislature knowing the same to be false, and providing for penalties for the violation of the provisions of this act. Be It Enacted by the Legislature of Alabama: Section 1. Any person in state government, including elected or appointed officials, who prepares false budget or fiscal information to be presented to any legislative committee, or who presents false budget or fiscal information to any legislative committee, knowing such budget or fiscal information to be false, shall be guilty of a misdemeanor and, on conviction, shall be imprisoned in the county jail for not more than one year, and may also be fined not more than $1,000.00. Section 2. In the event of a second conviction under this Act, such person shall be forever ineligible to hold any position with the State of Alabama. Section 3. The provisions of this Act are severable. If any part of this Act is declared invalid or unconstitutional, such declaration shall not affect the part which remains. Section 4. This Act shall supersede any act or provisions of law in conflict herewith. Section 5. This Act shall be effective immediately upon its passage and approval by the Governor or its otherwise becoming a law. Act No. 390 H. 60-Ford, Taylor, Brindley AN ACT To provide that the New Nursing Building at Gadsden State Junior College be named the Frank Helderman, Sr. Building and the Occupation Building at Gadsden State Junior College be named the Bevill Occupational Education Building. WHEREAS Mr. Frank Helderman, Sr. is a man of many talents who has contributed much to his state and his community; and WHEREAS Mr. Helderman has never shunned responsibility, but rather he has spearheaded numerous worthwhile endeavors; and WHEREAS Mr. Helderman has always been ready to contribute to the needs of his neighbors and for the progress and betterment of his hometown, state, and country; and |