45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivision (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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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...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized 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 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
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other
consumption of property in the county are imposed as hereinafter provided in this section.
(1) An excise tax is levied and imposed on the storage, use, or other consumption in the county
of tangible personal property purchased at retail, on or after June 1, 1975, for storage,
use, or other consumption in the county on or after June 1, 1975, at the rate of one percent
of the sale price of such property (regardless of whether the retailer is or is not engaged
in business in the county or in the state), except as provided in subdivisions (2), (3), and
(4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in
the county of any machines or machinery used in the mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, (including parts of such machines or machinery
and attachments and replacements therefor, which are made or manufactured for...
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45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to
any and all other taxes heretofore levied, the county commission is hereby authorized to levy
and impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable
property. Thirty-five percent of the tax shall be earmarked to the county general fund to
be used for general county purposes; and 65 percent of the tax shall be distributed to the
county board of education. The additional ad valorem tax imposed by this section shall
be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(Act 87-541, p. 826, §1.)...
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden purchased at retail
on or after the effective date of such tax, for the storage, use, or other consumption in
the county on or after the effective date of such tax, at the rate of not exceeding one percent
of the sale price of such property, except as provided in subdivisions (2), (3), (4), and
(5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax
is hereby authorized to be levied and imposed on the storage, use, or other consumption in
the county of tangible personal property (not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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11-81-15
Section 11-81-15 Levy, collection and disposition of special tax for payment of principal
and interest on bonds and sinking fund payments. In every county and municipality the officers
charged by law with the duty of levying taxes shall annually, without further authority, levy
a tax, insofar as such a tax is or may be permitted by the present or any future provisions
of the Constitution, sufficient to pay: (1) Bond interest falling due in that year of all
bonds issued after March 15, 1933; (2) The principal of all serial bonds issued after March
15, 1933 falling due during the current fiscal year; (3) The sinking fund appropriation for
the current fiscal year, if any, required by any agreement heretofore made or by any proceedings
heretofore taken to establish a sinking fund for the payment of bonds now outstanding, or
required by any agreement which may be made or proceedings taken after February 15, 1933,
to establish a sinking fund for the payment of funding or refunding bonds...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-17-243.08, on the storage, use, or other consumption in the county of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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