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37-4-116
Section 37-4-116 Fees for inspection and supervision; payment. (a) Each radio utility,
as defined in this article, doing business in this state and subject to the control and jurisdiction
of the commission with respect to its rates and service regulations, shall pay quarterly to
the commission, beginning on November 1, 1988, and on each quarter thereafter, February 1,
May 1, August 1, and November 1 of each year, a fee for the inspection and supervision of
such business during the next preceding fiscal year. Such inspection and supervision fees
shall be paid by such radio utilities in addition to any and all property, franchise, license,
intangible and other taxes, fees and charges now or hereafter provided by law. No similar
inspection and supervision fees shall be levied or assessed by any county or municipality
of the state, and no part of such inspection and supervision fees shall be allowed to any
county or municipality of this state. Such inspection and supervision fees shall be...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that all costs of the supplemental services provided in a self-help business improvement
district shall be financed through the levy by the municipality of a special assessment on
the owners of the real property located within the geographical area of the district or, in
the case of a district formed to increase tourism in the municipality, on businesses of the
designated class within the geographical area of the district, and in either case shall designate
the method set forth in the plan as the method used to determine the amount of the special
assessment in a manner which fairly and equitably distributes the burden of financing the
supplemental services among the nonexempt real property owners in the district. The ordinance
shall list and describe, by lot and block numbers and by street addresses, all real...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section,
the following words and terms shall have the following meanings: (1) BUSINESS. Includes all
activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person. (2) COUNTY. Autauga
County, Alabama. (3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether
it be a county commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE
FEE. Does not include any sales or use tax. (5) PERSON. Includes any natural person, partnership,
corporation, firm, association, trust, estate, or other entity. (b) The purposes of this section
are to equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-45-244
Section 45-45-244 Authorization; resolution. (a) The Madison County Commission, by resolution
adopted by a simple majority of the entire commission, may do the following: (1) Levy, provide
for the assessment and collection of, and provide penalties for the nonpayment of, in addition
to all other taxes of every kind and nature imposed by law, a privilege or license fee upon
every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged
or continuing within the unincorporated areas of Madison County in the business of selling
liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic
drinks containing liquor, including all ingredients which are made a part of such drinks,
for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales
from that part of the business. (2) Regulate and license the sale of alcoholic beverages,
as that term is defined in subdivision (1) of Section 28-3-1, for on-premises...
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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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45-2-244.181
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license
taxes of every kind now or hereinafter imposed by law, which shall be collected as herein
provided, a privilege or license tax on each person engaging or continuing within the county
in the business of leasing or renting tangible personal property, and such tax shall be in
the amounts to be determined by the application of the rates against gross proceeds as follows:
At a rate up to four percent set by a resolution of the county commission of the gross proceeds
derived by the lessor or renter from the lease or rental of tangible personal property, provided
the privilege or license tax on each person engaging or continuing within this county in the
business of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
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45-8-150.08
Section 45-8-150.08 Bingo games - Equipment; prize and conduct limitations. (a) Bingo
may not be conducted with any equipment which is not owned, being purchased, or being rented
at a reasonable rate by the permit holder, except as otherwise provided in this article. (b)(1)
Prizes awarded by any organization for the playing of bingo games during a bingo session shall
not be less than 50 percent of the gross receipts in cash or gifts of equivalent value during
the bingo session. (2) The maximum amount of prize money that may be paid in any one week
for all games during the week shall be not more than one million dollars ($1,000,000). (c)
A permit holder shall display its bingo license conspicuously at the location where the bingo
game is conducted. (d) In any advertisement for bingo, the permit holder shall indicate the
purposes for which the net proceeds will be used by the permit holder. (e) A permit holder
shall conduct bingo games only at the single location specified in the...
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45-8-241.61
Section 45-8-241.61 Levy of tax; allocation of revenues; non-appliacbility to contracts
entered into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby
levied in addition to all privilege license taxes of every kind now or hereinafter imposed
by law, which shall be collected as herein provided, a privilege or license tax on each person
engaging or continuing within the county in the business of leasing or renting tangible personal
property, and such tax shall be in the amounts to be determined by the application of the
rates against gross proceeds as follows: (2) At a rate of six percent of the gross proceeds
derived by the lessor or renter from the lease or rental of tangible personal property; provided
the privilege or license tax on each person engaging or continuing within this county in the
business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house
trailer, shall be at the rate of 2.25 percent of the gross proceeds...
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