|
45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.
(a) There is hereby levied and imposed with the county, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be, and within specified areas
at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount
of the tax imposed in this section, the gross receipts of any business and the gross
proceeds of all sales which are presently exempted under the state sales tax statutes from
the computation of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.102.htm - 1K - Match Info - Similar pages
45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (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.
(c)(1) The county commission 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 additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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. (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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission
is hereby authorized with or without a referendum of the people, to levy and impose, in addition
to all other taxes, including municipal gross receipts license taxes now imposed by law, a
special county privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas at the rate of one percent of the gross proceeds
of sales or receipts. At its discretion, the county commission is hereby authorized to conduct
a referendum election on the issue of an additional sales tax in any manner which it deems
appropriate and the costs of such election shall be paid from the county general fund. (b)
There are exempted, however, from the provisions of this section and from the computation
of the amount of the tax imposed in this section, the gross receipts of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.072.htm - 1K - Match Info - Similar pages
45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is
authorized to levy and impose as provided for in this part, in addition to all other taxes,
including municipal gross receipts license taxes now imposed by law, a special county privilege
license tax paralleling the state sales and use tax, such privilege license tax to be determined
by the application of rates against gross sales or gross receipts, as the case may be. The
rate of such tax shall be one percent. (b) There are exempted, however, from the provisions
of this subsection and from the computation of the amount of the additional tax imposed in
this subsection, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of tax. (Act 96-604, p. 947, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.12.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.31.htm - 1K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
provided herein, a privilege or license tax against every home service provider doing business
in the State of Alabama on account of the furnishing of mobile telecommunications service
to a customer with a place of primary use in the State of Alabama by said home service provider.
The amount of the tax shall be determined by the application of the rates against gross sales
or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile
telecommunications service to a customer with a place of primary use in the State of Alabama
and shall be computed monthly with respect to each person to whom services are furnished at
the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six
percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
45-11-247.01
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The County Commission of Chilton County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent privilege license tax
against gross sales or gross receipts. Notwithstanding the foregoing, the amount authorized
to be levied pursuant to this part shall not be levied against the sale of automobiles, farm
machinery, boats, and machinery used for manufacturing, which are exempt from the provisions
of this part. (b) 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 part. (Act 96-631, p. 1002, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.01.htm - 1K - Match Info - Similar pages
|