45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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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...
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40-12-162
Section 40-12-162 Stock and bond brokers. Each person dealing in stocks and bonds shall pay
a license tax of $50. The payment of the license tax required by this section shall authorize
the doing of business in the town, city or county where paid. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §596.)...
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40-12-344
Section 40-12-344 Employees, apprentices and helpers. Any person who assists or serves such
veteran in the conduct or carrying on of such veteran's business or occupation shall be deemed
an employee, helper or apprentice, whether such assisting person is paid any compensation
for his assistance or service or not. The term "license tax," as used in this title,
shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude
any license tax otherwise prescribed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856.)...

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40-12-350
Section 40-12-350 County in which issued. No license herein provided for shall be issued in
any county other than the county wherein the disabled veteran is a bona fide resident; provided,
that should a disabled veteran holding a veteran's license desire to engage in a business
or occupation in a county in this state other than the county in which he has secured such
veteran's license, he shall produce the license issued to him in the county of his residence
to the probate judge of the county where he desires to do business; and, if the license in
such other county together with the license issued in the county of his residence does not
exceed the $25 exemption herein granted, he shall be exempt to such extent, and such probate
judge shall countersign the license obtained in his county without charge or fee, and it shall
thereafter be as valid as though issued by the probate judge of the county of his residence.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §862.)...
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40-12-83
Section 40-12-83 Conditional sales contracts, drafts, acceptances, etc.; dealers in. (a) Each
person engaged in discounting or buying conditional sales contracts, drafts, acceptances,
notes, or mortgages on personal property shall pay an annual license tax as follows: Employing
capital of $50,000 or less, $5; $50,000 to $100,000, $10; $100,000 to $150,000, $15; $150,000
to $300,000, $25; $300,000 to $500,000, $100; $500,000 and up, $300, the payment of which
shall be sufficient to engage in business in any county of the state except the county in
which the principal office is located, in which case the county license tax shall be one half
of the above schedule. (b) Each person engaging in business of lending money on salaries or
making industrial or personal loans shall pay an annual license tax of $100 for each county
in which he engages in business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §495; Acts
1953, No. 680, p. 934.)...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax -
Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including
any corporations operating an electric or hydroelectric public utility; or a gas public utility;
or any privately owned and operated wastewater system as defined in Section 22-25B-1 which
is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management
entity certified by the Public Service Commission; or any other public or municipal utility
now paying the two and two-tenths percent shall be subject to the provisions of this section
and shall pay to the state a license tax equal to two and two-tenths percent on each $1 of
gross receipts of such public utility for the preceding year; except, that gross receipts
from the sale of electricity for resale by such electric or hydroelectric public utilities
and gross receipts from the sale of electricity to the persons...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, 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 one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-3A-30
Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast
establishments. In the City of Clayton in Barbour County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the city engaging in the business of renting or furnishing a room or rooms,
lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, any
bed and breakfast establishment, tourist court, or another place in which rooms, lodgings,
or to accommodations which are regularly furnished to transients for a consideration. A bed
and breakfast establishment, for purposes of this part, means an establishment recognized
as such by the bylaws of the Bed and Breakfast Association of Alabama. 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 of rental of personal property and services...
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