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11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several
municipalities within this state may annually assess and collect of persons operating railroads
in this state as common carriers for the privilege of doing intrastate business within the
limits of such municipalities, whether such companies are incorporated under the laws of this
state or any other state or whether incorporated at all or not, is hereby prescribed and fixed
as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities
having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities
having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities
having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities
having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000
inhabitants and $25.00 for each additional 1,000 inhabitants or a...
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11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license tax which
the several municipalities within this state may annually assess and collect of persons operating
telephone exchanges and long distance telephone lines in this state for the privilege of doing
intrastate business within the limits of such municipalities, whether such persons are incorporated
under the laws of this state or any other state, is fixed as follows: (1) In municipalities
having not exceeding 500 inhabitants, exchange license, $15.00, long distance license, $8.00;
(2) In municipalities having a population of more than 500 and not exceeding 1,000, exchange
license, $30.00, long distance license, $8.00; (3) In municipalities having a population of
more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license,
$15.00; (4) In municipalities having a population of more than 2,000 and not exceeding 3,000,
exchange license, $105.00, long distance license,...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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11-50-413
Section 11-50-413 Taxation - Levy and collection of privilege license tax by certain municipalities.
(a) The term "taxpaying gas district" as used in this section means any gas district
organized under the provisions of this article that has, during any one calendar year, paid
to at least one half of its member municipalities license taxes, including interest and penalties,
in an aggregate amount in the case of each such municipality at least equal to two percent
of the gross receipts from business done by such district in such municipality during the
eight calendar years next preceding the calendar year during which such taxes were paid. (b)
Any provision of law including, without limitation, Section 11-50-412, as amended, to the
contrary notwithstanding, any municipality in this state that is a member of a taxpaying gas
district may levy and collect for the calendar year next succeeding that during which the
aggregate taxes referred to in subsection (a) of this section were paid, a...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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11-51-125
Section 11-51-125 Railway sleeping car companies, etc. The maximum amount of privilege or license
tax which the several municipalities within this state may annually assess and collect of
persons, firms, or corporations engaged in the business of operating cars for the transportation,
accommodation, comfort, convenience, or safety of passengers on or over any railway line or
lines in whole or in part within this state, whether such cars are termed sleeping, palace,
parlor, chair, dining, or buffet cars or by some other name, for the privilege of doing intrastate
business within the limits of such municipalities, whether such companies are incorporated
under the laws of this or any other state or whether incorporated at all or not, is fixed
at $10.00 for each and every municipality. (Acts 1919, No. 329, p. 429; Code 1923, §2159;
Code 1940, T. 37, §742.)...
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11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The maximum
amount of privilege or license tax which the several municipalities within the state may annually
assess and collect of persons operating electric or hydroelectric street railroads, electric
light and power companies, gas companies, waterworks companies, pipe line companies for transporting
or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether
by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies
or other public utilities, incorporated under the laws of this state or any other state or
whether incorporated at all or not, except telephone and telegraph companies, railroad and
sleeping car companies and express companies which are otherwise licensed shall not exceed
three percent of the gross receipts of the business done by the utility in the municipality
during the preceding year; and, for the first year's...
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11-51-194
Section 11-51-194 Delivery license. (a)(1) Each municipality shall allow the purchase of a
delivery license by any business that has no other physical presence within the municipality
or its police jurisdiction for the privilege of delivering its merchandise therein. The amount
of the delivery license for the business shall not exceed one hundred dollars ($100). Nothing
herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by
the taxpayer for each delivery vehicle making deliveries within the municipality or its police
jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of
the decal. (2) Notwithstanding any other law, a municipality may charge a taxpayer an issuance
fee not to exceed ten dollars ($10) for a business delivery license. (b) As used in this section,
a delivery license shall mean a fixed rate business license issued by a municipality for the
limited privilege of delivering and requisite set-up and...
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45-27-245.31
Section 45-27-245.31 Levy of tax. In addition to all other taxes of every kind now imposed
by law, there is levied in all areas of Escambia County, except within the existing corporate
limits of the municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard
a privilege or license tax, a consumers' use tax, and a sellers' use tax of three percent
on business activity against gross sales or gross receipts of a business, as the case may
be. In any police jurisdiction where a tax is currently being levied and collected by a municipality,
the additional tax herein levied shall be at a rate equal to three percent reduced by the
percent of the current levy. Sales of automobiles, agricultural equipment, forestry equipment,
manufacturing equipment, and manufactured homes shall be exempt from the additional tax levied
herein. (Act 2004-325, p. 552, §2; Act 2010-592, p. 1325, §1.)...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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