45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery
or equipment which is used in planting, cultivating, and harvesting farm products, or used
in connection with the production of agricultural produce or products, livestock, or poultry
on farms, and the parts of such machines, machinery, or...
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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several towns
and cities of the state from any express company or companies for the privileges of doing
business within the municipal limits a privilege or license tax to be computed and based on
the population of said cities or towns as fixed by the last federal census as follows: (1)
In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities
having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities
having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities
having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities
having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities
having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities
having a population of over...
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27-4-8
Section 27-4-8 Annual license fee of life insurers organized to aid nonprofit educational and
scientific institutions. Annuity considerations and premiums received by a life insurer licensed
to transact business in this state and which is organized and operated without profit to any
private shareholder or individual and exclusively for the purpose of aiding nonprofit education
and scientific institutions by issuing insurance or annuity contracts only for the benefit
of such institutions and individuals employed in the services thereof at the time such policy
or contract is issued shall not be subject to the payment of a privilege tax based upon premiums
or annuity considerations under the provisions of this chapter or any other law of this state.
In lieu of such privilege tax upon premiums and annuity considerations, such nonprofit company
shall pay an annual license fee of $5,000.00 to the commissioner for the privilege of transacting
an insurance business in this state. The initial...
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27-4A-2
Section 27-4A-2 Definitions. For the purposes of this chapter only, the following terms, unless
the context clearly indicates otherwise, shall have the meanings: (1) ANNUITY CONSIDERATIONS.
All sums received as consideration for annuity contracts. (2) COMMISSIONER. The Commissioner
of Insurance of the State of Alabama. (3) DEPARTMENT. The Department of Insurance of the State
of Alabama. (4) DOMESTIC INSURER. Any insurer organized under the laws of the State of Alabama
which maintains its principal office and chief place of business in the State of Alabama.
(5) FOREIGN INSURER. Any insurer organized under the laws of any country or of any state of
the United States other than the State of Alabama and any insurer organized under the laws
of Alabama which maintains its principal office or chief place of business outside the State
of Alabama. (6) INSURER. Every insurer as defined in Section 27-1-2, and every other insurance
company or association charging a premium for contracts entered...
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40-7-24
Section 40-7-24 Failure to make return of gross or net receipts or commissions from business.
When any person or any company, corporation, or association existing under the laws of this
state, or under the laws of any other state or country, doing business in this state is required
to make to the assessor returns of the gross or net receipts or commissions of such business,
and such returns are not made within the time required by law, but shall remain in default
for the space of 10 days thereafter, the assessor, after notice to the party required to make
such returns or, if he is absent from the county, without notice, shall upon the best information
he can obtain list and make up such returns upon the proper blank, describing the property
to be assessed as other items of property are described, noting thereon the failure of the
owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes
to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940,...
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45-22-242.04
Section 45-22-242.04 Annual report. On or before 30 days after the end of the tax year, each
person, firm, or corporation liable for the payment of a privilege tax as levied by this part
shall make a return showing the gross proceeds of business done and compute the amount of
tax chargeable against him or her or it in accordance with this part and deduct the amount
of monthly payments as hereinbefore provided, if any have been made, and transmit with this
report a remittance in the form required by this part covering the residue of the tax chargeable
against him or her to the office of the department, and such report shall be verified by oath.
(Acts 1973, No. 161, p. 202, §5.)...
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45-3A-51.04
Section 45-3A-51.04 Returns; computation, deduction, and transmission of tax. On or before
30 days after the end of the tax year, each person, firm, or corporation liable for the payment
of a privilege tax as levied by this part shall make a return showing the gross proceeds of
business done and compute the amount of tax chargeable against him or her, or it in accordance
with this part and deduct the amount of monthly payments as hereinbefore provided, if any
have been made, and transmit with this report a remittance in the form required by this part
covering the residue of the tax chargeable against him or her, to the city, and such report
shall be verified by oath. (Act 96-620, p. 986, §5.)...
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45-40-244.04
Section 45-40-244.04 Annual report. On or before 30 days after the end of the tax year, each
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity liable for the payment of a privilege tax as levied by this part shall make
a return showing the gross proceeds of business done and compute the amount of tax chargeable
against him, her, or it in accordance with this part and deduct the amount of monthly payments
as herein provided, if any have been made, and transmit with this report a remittance in the
form required by this part covering the residue of the tax chargeable against him, her, or
it, to the agency, and such report shall be verified by oath. (Act 2001-561, p. 1130, §5.)...

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45-8-241.24
Section 45-8-241.24 Tax returns, forms, and remittances. On or before 30 days after the end
of the tax year, each person, firm, or corporation liable for the payment of a privilege tax
as levied by this subpart shall make a return showing the gross proceeds of business done
and compute the amount of tax chargeable against him, her, or it in accordance with the provisions
of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any
have been made, and transmit with this report a remittance in the form required by this subpart
covering the residue of the tax chargeable against him or her, to the office of the department,
and such report shall be verified by oath. (Acts 1978, No. 73, p. 1759, §5.)...
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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied
or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8),
on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing
body of a county or municipality may levy or administer a gross receipts tax in the nature
of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel
taxes, privilege or business license taxes levied on a business for the privilege of doing
business within the county or municipality, occupational license taxes, tobacco taxes, or
other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local
laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192,
p. 310, §6.)...
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