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28-3-194
Section 28-3-194 County and municipal license fees. Each county and municipality is authorized
to fix a reasonable privilege or license fee on retail, importer and wholesale licensees,
for the purpose of covering the cost of administration, but not to generate revenue. Provided,
however, that a county or municipality shall levy no license or privilege tax or other charge
for the privilege of doing business as a beer wholesaler, importer or retailer which shall
exceed one-half the amount of the state license fee. (Acts 1982, No. 82-344, p. 473, §5.)...
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28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, 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 material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
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40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein required
to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which
the state or any county or municipality thereof might impose, where the motor vehicle is used
by the owner; provided, that only one such license tax can be levied and collected on one
and the same motor vehicle for one and the same period of time; provided further, that incorporated
cities and towns are hereby authorized to collect a reasonable license or privilege tax on
motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §711.)...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
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28-3A-21
Section 28-3A-21 Fees for licenses issued by the board; local license taxes. (a) The following
annual license fees are levied and prescribed for licenses issued and renewed by the board
pursuant to the authority contained in this chapter: (1) Manufacturer license, license fee
of five hundred dollars ($500). (2) Importer license, license fee of five hundred dollars
($500). (3) Liquor wholesale license, license fee of five hundred dollars ($500). (4) Wholesaler
license, beer license fee of five hundred fifty dollars ($550) or wine license fee of five
hundred fifty dollars ($550); license fee for beer and wine of seven hundred fifty dollars
($750); plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.
(5) Warehouse license, license fee of two hundred dollars ($200). (6) Lounge retail liquor
license, license fee of three hundred dollars ($300). (7) Restaurant retail liquor license,
license fee of three hundred dollars ($300). (8) Club liquor license,...
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