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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (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 ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart 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, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, 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...
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45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may 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 pursuant to this subpart 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 one-half of one percent of the sales price.
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 tax authorized to be levied herein shall be...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu of license
tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90
as to levy and assessment of taxes under article. (a) The governing body of a municipality
levying or assessing taxes authorized by this article may provide by ordinance for the rate
of the tax. (b) The governing body may provide in any ordinances levying or assessing the
tax that the tax is levied and assessed in whole or in part in lieu of any privilege license
tax based on gross receipts in the nature of a sales or use tax which at the time of the levy
is otherwise provided for by ordinance pursuant to Section 11-51-90. This subsection shall
not apply to municipal gasoline or motor fuel taxes, privilege or business license taxes levied
on a business for the privilege of doing business within the municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a...
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4-3-9
Section 4-3-9 Tax or license for use of public streets, etc., leading to or from airport, etc.,
prohibited. No county, city or town may require the payment of any tax or privilege license
by any person, firm or corporation for the reasonable use of the public streets, roads or
highways therein leading to or from any airport, heliport or aircraft landing area owned or
operated by or under the jurisdiction of such authority. (Acts 1971, No. 2251, p. 3614, §2.)...
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40-12-105
Section 40-12-105 Fruit dealers. Each person selling fruit from a fruit stand, store, or other
established place of business shall pay a license tax as follows: In cities or towns of over
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section
shall not apply to regular merchants carrying fruit as a part of their stock of merchandise
who do not display same in front of their place of business and whose ad valorem assessment
on the stock of merchandise at the place where such fruit is sold is in excess of $100. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §529.)...
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40-12-117
Section 40-12-117 Laundered towel, apron, etc., rentals; diaper services. (a) Each person renting
or supplying laundered towels, aprons, coats, linens or supplying other similar service, except
those persons engaged in the business of renting diapers who do not rent or supply laundered
towels, aprons, coats or linens shall pay the following license tax: In cities of 100,000
inhabitants or over, $50; in cites or towns of 60,000 and less than 100,000 inhabitants, $35;
in cities or towns of 25,000 and less than 60,000 inhabitants, $25; in cities and towns of
10,000 and less than 25,000 inhabitants, $15; and all other places, whether incorporated or
not, $10. This section shall not apply to regular laundries which have paid the license taxes
on laundries levied by this title. (b) Each person furnishing diaper service or laundered
diapers shall pay a license tax of $50 in the county in which he maintains his principal place
of business and shall pay a license tax of $7 in each county...
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40-12-133
Section 40-12-133 Moving picture shows - Permanent operators. Every person engaging or continuing
in the business of operating a moving picture show, or show of like character, to which admission
is charged shall pay the following license tax: In cities of 35,000 inhabitants and over,
$200; in cities and towns of less than 35,000 and not less than 7,000 inhabitants, $50; in
all other places, $15; provided that, in cities of 35,000 inhabitants or over in which the
theater is one mile or more from the city hall, the license shall be $60 per annum. Moving
picture shows under this section shall be held to mean a show, the principal featuring of
which is moving pictures and for which is required an annual privilege license in Alabama
and shall be conducted within a building arranged or constructed for such purpose, and no
additional license shall be required if other features of entertainment, including vaudeville
acts, are given during any period for which an admission is charged. Any...
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40-12-251
Section 40-12-251 Motor tractors. For each motor tractor used on the highways of this state
there shall be paid a license or privilege tax of $100; provided, however, that this license
shall not be collected for a tractor when run on a highway to be transferred from one point
to another for use on a farm with or without a "small trailer" or with or without
a "semitrailer," or when used on the highway for transferring what is commonly known
as a "portable sawmill" or a "well-boring outfit," or when used on the
highway by a farmer for the purpose of transporting to and from his farm farm products or
products to be used on his farm. (Acts 1935, No. 194, p. 256; Acts 1939, No. 403, p. 528;
Code 1940, T. 51, §702; Acts 1943, No. 571, p. 575.)...
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