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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission,
or like governing body of such counties shall have power to adopt reasonable rules and regulations
not inconsistent with this subpart to provide for the enforcement, collection, and distribution
of the tax, and to provide for the possession and sale, from bottles with broken seals, of
cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in
miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties shall have the following powers: (1) The power to administer this subpart including
the collection of the taxes herein levied, the payment of the expenses incurred in the administration
of this subpart, and the collection of the taxes, the distribution of the proceeds remaining
after payment of such expenses in...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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28-4-116
Section 28-4-116 Conduct of business of delivering, transporting, storing or warehousing prohibited
liquors and beverages by transfer, warehouse, etc., companies; forfeiture of charter of corporations
violating provisions of section. No transfer company, traffic company, transportation company,
warehouse company or other like corporation chartered under or by the laws of Alabama shall
have any right or power to engage in or carry on the business of delivering, transporting,
storing or warehousing any prohibited liquors and beverages except under the supervision of
and on permit from the Alcoholic Beverage Control Board. Any corporation of this state offending
against this provision or engaging in such business shall forfeit its charter, which forfeiture
may be declared upon an action in quo warranto before a court of competent jurisdiction if
any person or officer wishes to institute the action. (Acts 1909, No. 191, p. 63; Acts 1915,
No. 2, p. 8; Code 1923, ยง4715; Code 1940, T. 29,...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-172.htm - 7K - Match Info - Similar pages
40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-3.htm - 3K - Match Info - Similar pages
40-7-72
Section 40-7-72 Additional appropriations. There is hereby appropriated to the Department of
Revenue to be used in the program of ad valorem tax equalization provided for in this division,
and shall be paid over to the Department of Revenue for this purpose, any other law to the
contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for
the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against
the funds from which appropriated. The funds here appropriated shall be drawn one third from
any Alabama Beverage Control Board income otherwise required by law to be distributed to the
several counties and two thirds from the tax levied by Section 40-21-58. This division shall
in no way change the distribution of the remainder of the funds from which these appropriations
are made. The funds hereby appropriated shall be used by the Department of Revenue to finance
the reappraisal program required by this division in any county...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only
to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of
every kind now imposed by law, a privilege or license surcharge upon every person, firm, or
corporation engaging 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 of one dollar and fifty cents ($1.50) per night per room,
rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of
Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place....
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.htm - 3K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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