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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income
Tax Credit Account; written transfer agreements. (a) For tax years beginning after December
31, 2019, there is a credit allowed against the state income tax levied by Section
40-18-2 equal to 50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures.
The tax credit allowed under this section may not exceed three thousand five hundred
dollars ($3,500) multiplied by the number of miles of railroad track owned or leased within
the state by the eligible taxpayer at the close of the taxable year. (b) There is created
within the Education Trust Fund a separate account named the Railroad Rehabilitation Income
Tax Credit Account. The Commissioner of Revenue shall certify to the state Comptroller the
amount of income tax credits under this section and the state Comptroller shall transfer
into the Railroad Rehabilitation Income Tax Credit Account only the amount from sales tax
revenues...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection
of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail
to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant
to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules and regulations promulgated under
the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures,
statutes of limitation, penalties, fines, punishments, and deductions for the corresponding
state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40,
except where inapplicable or where otherwise provided in this article. (b) Notwithstanding
the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive
vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section
shall apply only to Lee County in those areas outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County,
the Lee County Commission is hereby authorized to levy and to provide for the assessment and
collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City generally paralleling the state sales and use taxes in the county at a rate
not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County
Commission shall not levy any tax hereunder measured by gross receipts, except a sales or
use tax which generally parallels, except for the rate of tax, that imposed by the state under
applicable law. (c) The rate of tax levied under authority of this section on items
having a rate of tax under state sales and use tax laws different from the general...
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