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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-51-127
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 cities or towns as fixed by the last federal census: (1)
In municipalities having a population of 1,000 people or less, $7.50 per annum; (2) In municipalities
having a population of over 1,000 and not exceeding 5,000, $37.50 per annum; (3) In municipalities
having a population of over 5,000 and not exceeding 10,000, $75.00 per annum; (4) In municipalities
having a population of over 10,000 and not exceeding 25,000, $150.00 per annum; (5) In municipalities
having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and (6) In
municipalities having a population exceeding 50,000, $750.00 per annum. (b) The license or
privilege taxes provided for in subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-127.htm - 1K - Match Info - Similar pages
40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company, corporation
or association, receiver or trustee, but not a governmental subdivision, engaged in any business,
vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege
hereinafter described for which a license or privilege tax is required shall first procure
a state license, and a county license when so required, and shall pay for the same or shall
pay for the exercise of such privilege the amounts hereinafter provided, and comply with all
other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง450.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-40.htm - 968 bytes - Match Info - Similar pages
40-21-61
Section 40-21-61 Express 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...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.htm - 2K - Match Info - Similar pages
45-45-246
Section 45-45-246 Levy and collection; disposition of funds. (a) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of one percent of the charge for
the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in the room; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms,
lodgings, or accommodations supplied for a period of 30...
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45-47-246
Section 45-47-246 Levy and collection of tax. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration, in an amount of seven percent of the charge for the room,
rooms, lodgings, or accommodations, including the charge for use or rental of personal property
and services furnished in the room; provided, however, that there is exempted from the tax
levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any one place. (b) The tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-246.htm - 1K - Match Info - Similar pages
45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-247.htm - 2K - Match Info - Similar pages
40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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