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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive 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 automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion
County Commission 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 the sale of any automotive vehicle, truck trailer, semitrailer, and house
trailer required to be registered or licensed with the Marion County Judge of Probate and
purchased other than at wholesale in the county from any person, firm, or corporation which
is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers,
or house trailers an amount equal to one and one-half percent of the purchase price. (b) The
Marion County Commission 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, an
excise or use tax on the storage, use, or other consumption in the county of any...
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40-12-305
Section 40-12-305 Implementation of FORT system. (a)(1) Notwithstanding the provisions
of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department
shall develop, maintain, and make available a fleet online registration and tax system, known
as the FORT system, which shall allow a fleet operator to do all of the following: a. Remit
for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied
under Chapter 8. b. Remit license taxes and registration fees levied under this chapter in
a manner as prescribed by the department by rule. c. Facilitate the issuance of a license
plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section
32-6-710 and rules adopted thereunder. (2) The FORT system shall be available for motor vehicle
registration periods beginning on and after January 1, 2022, provided the fleet operator complies
with this article and any rules adopted under this article. (b) No fleet operator shall be...
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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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32-6-330
Section 32-6-330 Acquisition; design. Upon application to the judge of probate or license
commissioner, compliance with motor vehicle registration and licensing laws, payment of regular
fees required by law for license tags or plates for private passenger or pleasure motor vehicles,
and payment of an additional fee of $5, owners of motor vehicles who are residents of Alabama
shall be issued license tags and plates bearing the words "Square and Round Dance"
across the top portion of the tags and plates, upon which, in lieu of the numbers as prescribed
by law, shall be inscribed distinction words or marks designed by the Department of Revenue.
These tags or plates shall be valid for five years, and may then be replaced with either conventional,
personalized, or new "Square and Round Dance" tags or plates. Payment of required
license fees and taxes for the years during which a new tag or plate is not issued shall be
evidenced as provided for in Section 32-6-63. The Department of Revenue...
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32-6-400
Section 32-6-400 Issuance of distinctive tags and plates. Upon application to the judge
of probate or license commissioner, compliance with motor vehicle registration and licensing
laws, payment of regular fees required by law for license tags or plates for private passenger
or pleasure motor vehicles, and payment of an additional fee of twenty-five dollars ($25),
owners of motor vehicles who are residents of Alabama shall be issued distinctive "Olympic
Spirit" license tags and plates. These tags or plates shall be valid for five years,
and then shall be replaced with either conventional or personalized tags or plates. Payment
of required license fees and taxes for the years during which a new tag or plate is not issued
shall be evidenced as provided for in Section 32-6-63. The distinctive "Olympic
Spirit" license tags or plates shall bear the official United States Olympic Committee
logo and the words "Olympic Spirit" on the plates and shall be produced and designed
by the United...
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32-6-410
Section 32-6-410 Issuance of distinctive tags and plates. Upon application to the judge
of probate or license commissioner, compliance with motor vehicle registration and licensing
laws, payment of regular fees required by law for license tags or plates for private passenger
or pleasure motor vehicles, and payment of an additional fee of fifty dollars ($50), owners
of motor vehicles who are residents of Alabama shall be issued distinctive "Alabama Forests"
license tags and plates. These tags or plates shall be valid for five years, and shall then
be replaced with either conventional or personalized tags or plates. Payment of required license
fees and taxes for the years during which a new tag or plate is not issued shall be evidenced
as provided for in Section 32-6-63. The distinctive "Alabama Forests" license
tags or plates shall be produced and designed by the Alabama Department of Revenue with the
advice and consent of the Alabama Forestry Commission. The tags or plates shall be...
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45-2-244.181
Section 45-2-244.181 Levy of tax. There is 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:
At a rate up to four percent set by a resolution of the county commission 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, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
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45-41-244.64
Section 45-41-244.64 Collection of taxes; proof of payment. (a) The taxes authorized
to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector
of the county before the registration of or licensing of any such automotive vehicle, truck
trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax collector
shall require, as proof of the purchase price of the vehicle or trailer, the presentment of
a sworn report by the purchaser reflecting such purchase price on a form to be provided by
the State Department of Revenue accompanied by a properly executed bill of sale or other satisfactory
evidence prescribed by the State Department of Revenue. (b) In lieu of the requirements contained
in subsection (a), the purchaser may stipulate to the tax collector that the purchase price
of the automotive vehicle, truck trailer, semitrailer, or house trailer to be taxed is equivalent
to a standard value for the year, make, and model established...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.62.htm - 1K - Match Info - Similar pages
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