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45-48-244
Section 45-48-244 Levy of tax. In addition to all other taxes imposed by law, there
is hereby levied a privilege or license tax in the amount hereinafter prescribed against every
person engaging in Marshall County in the business of renting or furnishing any room or rooms,
lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 one percent of the charge for
such rooms, lodgings, or accommodations, including the charge for use of rental of personal
property and services furnished in such room or rooms. (Act 82-405, p. 615, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.htm - 1K - Match Info - Similar pages
45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied
in Calhoun County, in addition to all other taxes now imposed by law, a privilege or license
tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging,
or accommodations to transients as provided for in Title 40, Chapter 26, hereinafter referred
to a state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every
person, firm, or corporation engaging in Calhoun County 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, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, a privilege or license tax is hereby levied in
an amount to be determined by the application of the rate of one percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.20.htm - 1K - Match Info - Similar pages
45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be
unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County
in any business for which a license or privilege tax is required by this subpart 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 subpart. Nor shall any person refund or offer to refund all or any
part of the amount collected as tax under this subpart or to absorb such tax or to advertise
directly or indirectly the absorption or refund of such tax or any portion of the same. (Acts
1978, No. 73, p. 1759, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.28.htm - 980 bytes - Match Info - Similar pages
45-8-241.61
Section 45-8-241.61 Levy of tax; allocation of revenues; non-appliacbility to contracts
entered into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby
levied in addition to all privilege license taxes of every kind now or hereinafter imposed
by law, which shall be collected as herein provided, a privilege or license tax on each person
engaging or continuing within the county in the business of leasing or renting tangible personal
property, and such tax shall be in the amounts to be determined by the application of the
rates against gross proceeds as follows: (2) At a rate of six percent of the gross proceeds
derived by the lessor or renter from the lease or rental of tangible personal property; provided
the privilege or license tax on each person engaging or continuing within this county in the
business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house
trailer, shall be at the rate of 2.25 percent of the gross proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.61.htm - 2K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-174.htm - 6K - Match Info - Similar pages
40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company,
corporation or association, receiver or trustee, but not a governmental subdivision, engaged
in any business, vocation, occupation, calling, or profession herein enumerated or who shall
exercise any privilege hereinafter described for which a license or privilege tax is required
shall first procure a state license, and a county license when so required, and shall pay
for the same or shall pay for the exercise of such privilege the amounts hereinafter provided,
and comply with all other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §450.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-40.htm - 968 bytes - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied,
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 engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be
applicable only to Chilton County. (b) 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, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount of three percent of the charge for the room, rooms, lodgings,
or accommodations, including the charge for use or rental of personal property and services
furnished in the room; provided, however, that there is exempted from the tax levied under
this section any rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-243.htm - 1K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke
County Commission, the county commission may impose on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke
County, a county privilege, license, or excise tax in the following amounts: a. Five cents
($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five
cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including
the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c.
Five cents ($0.05) 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. d. Five cents ($0.05)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-18-242.08
Section 45-18-242.08 Failure to include tax; absorption or refund of tax. It shall be
unlawful for any person, corporation, partnership, firm, limited liability company, association,
proprietorship, or other entity engaged in or continuing within the county any business for
which a license or privilege tax is required by this part 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 part. Nor shall any such person refund or offer to refund all or any part of the amount
collected as tax under this part or to absorb such tax or to advertise directly or indirectly
the absorption or refund of such tax or any portion of the same. (Act 98-657, p. 1440, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.08.htm - 1K - Match Info - Similar pages
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