34-25B-19
Section 34-25B-19 Sufficiency of license to practice; occupational tax or business license
fee authorized. (a) No licensee or applicant shall be required to obtain any authorization
or license from, or pay any other fee or post a bond in, any municipality, county, or other
political subdivision of this state to engage in any activity regulated under this chapter.
(b) Notwithstanding subsection (a), a municipality, county, or other political subdivision
of this state may impose a bona fide occupational tax or business license fee on a licensee.
(Act 2013-306, p. 1021, §19.)...
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45-26-246
in this section against every person within the county engaging in the business of renting
or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel,
inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to a percent of the charge for the rooms, lodgings, or accommodations, including the
charge for use of rental or personal property and services furnished in the room or
rooms within Elmore County equal to a percent in the corporate limits of each municipality
levying a lodging tax and a percent in the remainder of the county outside of the corporate
limits of any municipality levying a lodging tax so that the total lodging tax levied in each
municipality levying a lodging tax on January 1, 2020, and in the remainder of the county
outside of the corporate limits of any municipality levying a lodging tax is...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one
percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax,
herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required to
pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-39-245
other taxes of every kind now imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene 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. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such businesses at the
rates specified, when his or her books are kept so as to show separately the gross proceeds
of sales of each business, and when his or her books are not so kept he or she shall pay the
tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-36-245
license tax in an amount not to exceed two percent against every person engaging in Jackson
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
tax shall be levied upon 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 authorized 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 authorized by this...
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11-81-18
Section 11-81-18 Pledge of revenues from license, privilege, or excise taxes for payment of
principal and interest on bonds. In any case in which a municipality or county may hereafter
issue any securities, including bonds, warrants, notes and certificates of indebtedness, whether
such securities are general obligations of the municipality or county or are payable solely
from a special source, there may be pledged to the payment of the principal of and the interest
on such securities all or any part of that portion of the proceeds from any license or privilege
tax or excise tax levied by any act of the Legislature which may be apportioned and paid to
such municipality or county; provided, however, that such pledge may be made only for the
benefit of securities issued for a purpose or purposes for which the tax proceeds so apportioned
to any such municipality or county are permitted by any such act to be used. In any case in
which a pledge is made under the provisions of this section,...
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45-41-244.20
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 merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
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45-42-243
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores, but including the University of Alabama, Alabama Polytechnic Institute and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Limestone County in 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
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 business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such business at...
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45-43-246.62
(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 difference, that is, the price of the new or...
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