45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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45-33-242.02
Section 45-33-242.02 Tobacco stamps. The tax hereby authorized to be levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue, if directed and authorized by the Hale
County Commission to collect and administer the county privilege, license, or excise taxes
levied herein, for as long as directed by the county commission, shall have the same duties
relative to the preparation and sale of stamps to evidence the payment of such tax that it
has relative to the preparation and sale of stamps under those sections and may exercise the
same powers and perform the same duties in the same manner relative to the collection of the
tax hereby levied that it does relative to the collection of that tax. In the event the required
stamps are not available for the purpose of affixing to tobacco product packages and containers,
authority is hereby granted for the utilization of a monthly...
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45-3A-51
or corporation engaging in the City of Eufaula 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 to be determined by the application
of the rate 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. Provided, however, there is exempted from the tax levied under this part any
rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the
Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter
be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period
of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)...
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45-8-241.20
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, a privilege or
license tax is hereby levied in an amount to be determined by the application of the rate
of one 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.
Provided, however, there is exempted from the tax levied under the provisions of this subpart
any rentals or services taxed under the provisions of the Alabama sales tax act, provided
for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like
lodging accommodations with 30 or less rooms are specifically excluded from the...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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11-94-19
Section 11-94-19 Exemption from taxation and fees. Each authority incorporated under this chapter
and all properties at any time owned by it and the income therefrom and all bonds issued by
it and the income therefrom shall be exempt from all taxation in the State of Alabama, including,
without limitation, ad valorem, sales, excise, license, and privilege taxes. The certificate
of incorporation of each authority, the certificate of dissolution of each authority, all
deeds or other documents whereby properties are conveyed to an authority and all deeds, indentures,
or leases executed by an authority may be filed for record in the office of the judge of probate
of the county in which the authority is organized without the payment of any tax or fees other
than such fees as may be authorized by law for the recording of such instrument. (Acts 1980,
No. 80-647, p. 1220, §19.)...
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45-22-242
manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation
engaging in Cullman County 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 to be determined by the application of the rate of five
percent of the charge for the room, rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in the room. There is
exempted from the tax levied under this part any rentals or services taxed under the state
sales tax provided for in Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings,
or accommodations supplied for a period of 30 continuous days or more in any place. (Acts
1973, No. 161, p. 202, §1; Act 83-778, p. 1426, §1; Act 92-279, p. 655, §1.)...
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45-32-245
hereinafter prescribed against every person engaging in Greene County in the business of renting
or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel,
motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room
or rooms. (b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes levied by this section,...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
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9-2-20
Section 9-2-20 Game and Fish Fund - Created; composition. There is hereby created and there
shall be a fund which shall be known as the Game and Fish Fund. This fund shall consist of:
(1) All moneys received for all occupational licenses or privilege taxes imposed by the state
on any person, firm or corporation for engaging in any business or activity relating to taking,
catching, capturing or killing of any fur-bearing or game animal or game bird in this state
or the taking, catching, capturing or killing of any fish in the public or territorial waters
of this state; (2) All moneys derived from the levying or imposition upon any person, firm
or corporation of any tax, license, permit, certificate, fee or any other charge by whatsoever
name called pursuant to the game and fish laws of this state or rules and regulations based
thereon; (3) All moneys derived from the administration and enforcement of the game and fish
laws of this state, or rules and regulations based thereon; (4) All...
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