40-12-128
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions. Every
person engaged in the business of mining iron ore or operating an iron ore mine in the State
of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of
each month for the privilege of operating said iron ore mine during the current month in which
such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined
during the last preceding month in which said mine was operated according to the run of the
mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid
to any county in this state. Railroad weights shall govern where said iron ore is loaded on
railroad cars in determining the amount of iron ore mined. In order that the industrial development
of the state may be best preserved and promoted and in order that any deleterious effect of
the tax levied in this section may be minimized, the Department of...
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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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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
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11-51-122
Section 11-51-122 Insurance companies - Provision of statement of gross premiums, etc., and
payment of license tax; effect of failure to file statement or pay tax. On or before March
1 of each year, each insurance company which did any business in any municipality in this
state during any part of the preceding year shall, if a license or privilege tax is imposed
by said municipality on such insurance company, furnish the mayor or a revenue official, of
such municipality a statement in writing duly certified showing the full and true amount of
gross premiums received during the preceding year as provided under this article and shall
accompany such statement with the amount of license tax due according to Sections 11-51-120
and 11-51-121. Failure to furnish such statement or to pay such sum shall subject the company
and its agents to such penalties as the ordinance of such municipality may prescribe for doing
business therein without a license. (Acts 1935, No. 194, p. 256; Code 1940, T....
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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, $75.00 per annum; (7) In municipalities
having a population of over...
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45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.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 trailer, semitrailer, or house trailer shall be an amount determined
by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer,
or house trailer is taken in trade, or in a series of trades, as a credit or part payment
on the sale of a new or used vehicle, the amount of the tax determined by the county commission
shall be paid on the net difference, that is, the...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
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45-38-243.01
Section 45-38-243.01 Tax to be added to sales price of tobacco products. Upon September 1,
1989, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September 1,
1988, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
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