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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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, 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 the 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), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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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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40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial
institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the
business of a financial institution as defined in this chapter; (iii) Conducting a credit
card business through the issuance of credit cards to Alabama residents or businesses; or
(iv) Conducting a business employing moneyed capital coming into competition with the business
of national banks shall pay to the state annually for each taxable year an excise tax measured
by its net income allocated and apportioned for the taxable year at the rate of six and one-half
percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any
financial institution which has income from business activity that is taxable both within
and without this state shall allocate and apportion its net income as provided in rules which
shall be prescribed by the Department of Revenue, provided that such rules...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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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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11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities
and counties for which the department serves as the collecting sales tax agent from time to
time, when the total state sales tax for which any person is liable under Chapter 23 of Title
40 averages less than two hundred dollars ($200) per month during the preceding calendar year,
a quarterly sales tax return and remittance in lieu of monthly returns may be made to the
department. If a quarterly filing election has been made by the taxpayer, then the return
and remittance shall be made to the department on or before the 20th day of the month next
succeeding the end of the quarter for which the tax is due. The election to file quarterly
shall be made in writing no later than February 20 of each year and shall be filed with the
department. Notwithstanding the above, no state-administered county or municipal sales tax
return shall be due until January 20 of each year unless the total state...
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23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
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