45-10-244.01
Section 45-10-244.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the 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,...
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45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance
with the provisions of this part, shall be paid through the use of stamps, bearing the words
"Colbert County Public Hospital Tax." Stamps in denominations to the amount of the
tax shall be affixed to the box or other container from or in which the tobacco products taxed
are normally sold at retail, and shall be affixed in such manner that their removal will require
continued application of water or steam; and in case of cigars, chewing tobacco, and like
tobacco products, where sales are made from the original box or container, the stamps must
be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the 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,...
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45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the 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,...
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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby
authorized to levy and impose excise taxes on the storage, use, or other consumption of property
in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or other consumption in the county of tangible
personal property (not including, however, materials and supplies bought for use in fulfilling
a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other
watercraft of more than 50 tons burden) purchased at retail on or after the effective date
of such tax, for the storage, use, or other consumption in the county on or after the effective
date of such tax, at the rate of not exceeding one percent of the sales price of such property,
except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or...
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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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28-7-14
Section 28-7-14 Regulation of grant of licenses; display thereof; separate retail licenses
for each place of sale; restrictions on wholesaler's operations; transfer of licenses; filing
fee for transfer; effect of insolvency of licensee. (a) No license prescribed in this chapter
shall be issued or renewed until the provisions of this chapter have been complied with and
the filing and license fees other than those levied by a municipality are paid to the board.
(b) Every license issued under this chapter shall be constantly and conspicuously displayed
on the licensed premises. (c) Any wine retailer may be granted licenses to maintain, operate
or conduct any number of places for the sale of table wine, but a separate license must be
secured for each place where table wine is sold. Provided there shall be no licenses issued
by the board for the sale of wine by rolling stores. (d) A malt or brewed beverage wholesale
licensee may also be granted a wine wholesaler's license. No wine...
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40-23-170
Section 40-23-170 Legislative findings. The Legislature finds that the State of Alabama should
participate in negotiations with other states to simplify and modernize tax administration
in order to substantially reduce the burden of tax compliance for all sellers, to reduce the
costs of the administration, and to provide a means by which sales and use taxes may be levied
and collected from those remote sellers located outside of this state which deliver inside
this state items sold through catalogs, Internet, and other means. (Act 2002-418, p. 1068,
§1.)...
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40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting; statement.
(a) The simplified sellers use tax due under the program is eight percent of the sales price
on any tangible personal property sold or delivered into Alabama by an eligible seller participating
in the program. The collection and remittance of simplified sellers use tax relieves the eligible
seller and the purchaser from any additional state or local sales and use taxes on the transaction.
(b) The simplified sellers use tax collected by the eligible seller, at the rate of eight
percent, shall be electronically reported in the manner prescribed by the department on or
before the 20th day of the month next succeeding the month in which the tax accrues. The eligible
seller shall remit the tax at the required rate or the amount of the tax collected, whichever
is greater. The required monthly reporting from the eligible seller shall only include statewide
totals of the simplified sellers use...
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