45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect 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 receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the
University of Alabama, Auburn University, and all other institutions of higher learning in
the state, whether such institutions be denominational, state, county, or municipal institutions,
any association or other agency or instrumentality of such institutions) 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 evidences of debts or stock, nor sales of...
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45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale County any cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, and smoking
tobacco products, it being the purpose and intent of this provision that the tax levied is,
in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-31-242.01
Section 45-31-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a
resolution by the Geneva County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Geneva County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-42-242.01
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a
resolution by the Limestone County Commission, every person, firm, corporation, club, or association
that sells, stores, or receives for the purpose in Limestone County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Marshall County Commission, every person, firm, corporation, club,
or association that sells or stores or receives for the purpose in Marshall County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
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28-3-207
Section 28-3-207 Exemption of sales to certificated or licensed air carrier with hub operation
in state from this article. There is hereby exempted from the provisions of this article and
from the computation of the amount of tax levied, assessed or payable under such article,
the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control
Board to a certificated or licensed air carrier with a hub operation within this state, for
use in conducting intrastate, interstate or foreign commerce for transporting people or property
by air. For the purpose of this section the words "hub operation within this state"
shall be construed to have all of the following criteria: (1) There originates from the location
15 or more flight departures and five or more different first-stop destinations five days
per week for six or more months during the calendar year; and (2) Passengers and/or property
are regularly exchanged at the location between flights of the same or a...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
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, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied in Calhoun
County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling,
at lower rate, the state tax on the businesses of renting rooms, lodging, or accommodations
to transients as provided for in Title 40, Chapter 26, hereinafter referred to a state lodging
tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or
corporation engaging in Calhoun 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, 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...
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