45-41-242
Section 45-41-242 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 Lee 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 two 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 88-823, 1st Sp. Sess., p. 262, §1.)...

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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.)...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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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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45-15-241
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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45-20-243
Section 45-20-243 Levy of tax. In Covington 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, 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 seven
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use of rental of personal property and services furnished in the room or rooms. (Act 98-658,
p. 1444, §1; Act 2009-379, p. 703, §1; Act 2015-272, §1.)...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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31-2-12
Section 31-2-12 Exemption from motor vehicle license tax, etc.; distinctive National Guard
license plates. (a) There shall be exempt from the operation of the privilege or license tax
and registration fee now or hereafter to be levied on automobiles and motor vehicles by the
State of Alabama, one passenger vehicle owned by any active member of the Alabama National
Guard or the Alabama State Guard when organized in lieu of the National Guard. Each active
member of the National Guard shall be entitled to an exemption for only one vehicle. The exemption
shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant
General. Active members of the National Guard may obtain additional license plates for other
passenger vehicles which they own by paying the regular privilege or license tax provided
by law. (b) There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereafter to be levied on automobiles and motor...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
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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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