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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all 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
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) 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
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW 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 supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall
County, in addition to all other taxes of every kind now imposed by law, there is hereby levied
and shall be collected a county tax at the rate of five percent upon the wholesale price of
all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer
of spirituous or vinous liquors or beverages containing such liquors. The county tax herein
levied shall be collected by the board from the wholesale purchaser at the time the wholesale
purchase price is paid. The proceeds of revenues collected under this section, less costs
of administration, shall be paid into the General Fund of Marshall County and shall be distributed
as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's
office for law enforcement purposes; and 1/3 to the county district attorney's office for
administration of the office. In the event any municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.htm - 1K - Match Info - Similar pages
40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured
homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall
be collected as herein provided a sales tax upon every person, firm, or corporation purchasing
within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed with the judge
of probate of any county in this state from any person, firm or corporation that is not a
licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers,
semitrailers, or travel trailers in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount
equal to two percent of the purchase price on the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-101.htm - 2K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
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