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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
provided herein, a privilege or license tax against every home service provider doing business
in the State of Alabama on account of the furnishing of mobile telecommunications service
to a customer with a place of primary use in the State of Alabama by said home service provider.
The amount of the tax shall be determined by the application of the rates against gross sales
or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile
telecommunications service to a customer with a place of primary use in the State of Alabama
and shall be computed monthly with respect to each person to whom services are furnished at
the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six
percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the 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 director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount 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 section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-1.htm - 4K - Match Info - Similar pages
45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.htm - 2K - Match Info - Similar pages
9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment
of tax. To provide further for conservation of the natural resources of the state by protection
of the state's forests and development of the forestry program, there is levied and shall
be collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is 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 upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, 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, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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, bonds or other evidences of debts or stocks, nor...
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45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale
County. (b) In addition to all other taxes of every kind now imposed by law, the Dale 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 two 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 section
any rentals or services taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging,
or accommodations does not include recreational vehicles or campgrounds. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-243.htm - 1K - Match Info - Similar pages
45-36-245.01
Section 45-36-245.01 Additional lodging tax. (a) This section shall be applicable
only to Jackson 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 cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of one dollar ($1) per room per night for the 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, commencing with Section 40-23-1, of
Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations...
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45-39-245.41
Section 45-39-245.41 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 upon every person, firm, or corporation, including the State of Alabama and its Alcoholic
Beverage Control Board in the sale of alcoholic beverages of all kinds, 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, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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, bonds or other evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
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