45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
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33-4-38
Section 33-4-38 Levy, payment, and disposition of pilot's license tax. There is levied
upon each licensed pilot engaged in service as a pilot under this chapter a license or privilege
tax in the sum of one hundred dollars ($100) annually plus any reasonable additional assessment
that arises and is necessarily incurred out of the performance by the pilot commission of
its duties imposed by law, to be paid to the secretary of the commission and to be used for
defraying all expenses and expenditures of the commission accruing under this chapter. The
commission, by proper resolutions, may permit the tax to be paid quarterly. The privilege
or license taxes paid to the secretary of the commission shall become a part of the funds
of the commission and shall be deposited by the secretary and otherwise handled and disbursed,
as required by the provisions of this chapter. (Acts 1931, No. 81, p. 154, §43; Acts 1935,
No. 9, p. 11; Code 1940, T. 38, §85; Acts 1991, No. 91-432, p. 769, §1; Act...
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33-4A-24
Section 33-4A-24 Levy, payment, and disposition of pilot's license tax. There is levied
upon each licensed bar pilot engaged in service as a bar pilot under this chapter a license
or privilege tax in the sum of one hundred dollars ($100) annually plus any reasonable additional
assessment that arises and is necessarily incurred out of the performance by the State Pilotage
Commission of its duties imposed by law, to be paid to the secretary of the commission and
to be used for defraying all expenses and expenditures of the commission accruing under this
chapter. The commission, by proper resolutions, may permit the tax to be paid quarterly. The
privilege or license taxes paid to the secretary of the commission shall become a part of
the funds of the commission and shall be deposited by the secretary and otherwise handled
and disbursed, as required by this chapter. (Act 2019-162, §24.)...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following
annual license taxes and registration fees are hereby imposed and shall be charged for each
trailer, other than manufactured homes, operated on the public highways of this state: (1)
For each privately owned utility trailer or travel trailer, which is not operated for hire,
lease, or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for
compensation of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer
or semitrailer, twenty dollars ($20); and provided, that any trailer or semitrailer used by
a farmer exclusively for transporting farm products to and from market or for transporting
the personal property of a farmer for his or her own use on the farm shall not be subject
to the license taxes and registration fees provided for in this section. Trailers of
any kind or description for hauling passengers for hire are prohibited by law and shall not...

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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, marine slip, place or space for tent camping, place or space provided
for a motor home, travel trailer, self-propelled camper or house car, truck camper, or similar
recreational vehicle commonly known as a R.V., or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in any county
which is located in the geographic region comprising the Alabama mountain lakes area, those
being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence,
Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be...
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40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax
prohibited. It shall be unlawful for any person, firm or corporation engaged in or continuing
within this state in any business for which a license or privilege tax is required by this
chapter to fail or refuse to add to the price of the service rendered the amount due by the
taxpayer on account of the tax levied by this chapter. Nor shall any person refund or offer
to refund all or any part of the amount collected as tax under this chapter or to absorb such
tax or to advertise directly or indirectly the absorption or refund of such tax or any portion
of the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
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45-1-245
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed
by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed
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 10 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 Autauga County outside of the corporate limits of the City of Prattville
and three percent of the charge within the corporate limits of the City of Prattville. (Act
2019-211, §1.)...
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45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or accommodations provided by any bed and breakfast establishment 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 five 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. (Act 97-604, p. 1064, §1; Act 99-414,
p. 736, §1; Act 2000-464, p. 864, §1.)...
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45-15-241
Section 45-15-241 Lodging tax levied. In Cleburne County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms or lodgings, 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 six percent
of the charge for the rooms or lodgings, or accommodations including the charge for use of
rental of personal property and services furnished in the room or rooms within Cleburne County
and three percent of the charge within the city limits of Heflin. (Act 2001-387, p. 494, §1.)...

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45-16-243
Section 45-16-243 Levy of tax authorized. In addition to all other taxes of every kind
now imposed by law, the Coffee County Commission may levy a privilege or license tax upon
every person, firm, or corporation engaging in the business of renting or furnishing any room
or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this part any rentals or services taxed under Article
1, Chapter 23, Title 40. (Act 2019-171, §2.)...
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