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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.htm - 2K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed on every person,
firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or
tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
11-51-204
Section 11-51-204 Adoption, etc., of rules and regulations as to ascertainment, etc., and levy
of taxes. (a) The governing body of a municipality making or enforcing a levy or assessment
of taxes under the provisions of this article shall from time to time adopt by ordinance such
rules and regulations for making returns and for ascertainment, assessment, collection, and
administration of any taxes levied under the provisions of this article as it may deem necessary
to enforce its provisions and, upon request, shall furnish any taxpayer with a copy of those
rules and regulations. (b) Except as provided in this article, any interpretations, rules,
and regulations adopted or utilized by the governing body shall not be inconsistent with any
rules and regulations which may be issued or promulgated by the Department of Revenue from
time to time pursuant to the Alabama Administrative Procedure Act, for the corresponding state
tax. (Acts 1969, No. 917, p. 1653, §5; Act 98-192, p. 310, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-204.htm - 1K - Match Info - Similar pages
22-27-17
Section 22-27-17 Disposal fees; disposition of funds; exemptions; review of records; biennial
report. (a) Beginning on October 1, 2008, the following disposal fees are levied upon generators
of solid waste who dispose of solid waste at solid waste management facilities permitted by
the department subject to this chapter, which shall be collected in accordance with subsection
(b): (1) One dollar ($1) per ton for all waste disposed of in a municipal solid waste landfill.
(2) One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all waste disposed
of in public industrial landfills, construction and demolition landfills, non-municipal solid
waste incinerators, or composting facilities, which receive waste not generated by the permittee.
(3) Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private solid
waste management facility, not to exceed one thousand dollars ($1,000) per calendar year.
(4) Regulated solid waste that may be approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-17.htm - 9K - Match Info - Similar pages
45-26-142.11
Section 45-26-142.11 Service charge or fee - Approval; collection. (a) No service charge may
be assessed unless the service charge is approved at a referendum election of the qualified
voters in the district, provided that no person may vote more than once in the election. (b)
Any service charge assessed shall be collected by the revenue commissioner of the county where
the property is located and distributed to the board of the district for fire protection and
emergency medical services and for the administration of the district. (c) The expenses of
establishing and maintaining the district shall be paid for by the proceeds of the service
charge, which shall be assessed and collected from qualified property owners within the district.
The revenues collected from each district, less any costs of collection, shall be used for
fire protection and emergency medical services in the district. The service charge shall be
a personal obligation of the owner of the property served by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-142.11.htm - 2K - Match Info - Similar pages
40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.2.htm - 7K - Match Info - Similar pages
40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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