45-45-200.01
Section 45-45-200.01 Special issuance fee. (a)(1) In Madison County, the county commission
is authorized to impose, by resolution of the commission, a special issuance fee not to exceed
seventy-five cents ($.75) to be collected by the license director on each motor vehicle registration,
boat renewal or registration, manufactured home registration, business license application,
or other instrument registered or application applied for in the office of the license director.
The special issuance fee shall be in addition to all other fees, taxes, and other charges
provided by law. All special issuance fees collected pursuant to this section shall be deposited
by the license director in any depository in the county designated by the county governing
body. (2) The fee authorized by this section shall be set by the Madison County Commission,
by resolution of the commission, adopted at a regularly scheduled meeting. (b) The issuance
fees collected pursuant to this section shall be expended at...
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45-45-201.08
Section 45-45-201.08 License application forms. On or after the first day of September each
year, the director of the department, if he or she elects to do so, may mail an application
in the form and containing the information hereinafter provided to all owners of motor vehicles
listed as such in the motor vehicle license records, including transfers, in his or her office
or, at his or her option, to such owners as request that such application be mailed to them.
The application shall be on a form to be provided by the State Department of Revenue. The
application form shall contain a space for the name and address of the owner of the motor
vehicle and the make, model, year, and motor number of his or her motor vehicle and such other
information with respect thereto as the State Department of Revenue may prescribe. The application
form shall also contain a space for the correct amount of ad valorem taxes (state, county,
school districts, and municipal) and the amount of the motor...
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11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms,
etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect a privilege or license tax from each and
every person, firm, company, or corporation engaged in or carrying on any business, vocation,
occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
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32-6-214
Section 32-6-214 Valid 20 days; renewed, successive tags. Each temporary license tag and temporary
registration certificate issued hereunder shall be valid for 20 days from the date of issuance
and shall be used only on the vehicle for which issued. No temporary license tag shall be
renewed nor shall successive temporary license tags be issued in connection with the same
motor vehicle. Provided, however, that a probate judge or other county official authorized
and required by law to issue motor vehicle license tags issuing a temporary license tag under
the provisions of Section 32-6-213 may issue a temporary license tag for a motor vehicle which
has previously received a temporary license tag issued by some other designated agent, manufacturer,
or dealer and further may issue successive temporary license tags in connection with the same
motor vehicle for periods not to exceed a total of 60 days. (Acts 1979, No. 79-817, p. 1516,
§5.)...
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40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
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45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of August
each year, and no later than the thirtieth of September, the county license commissioner shall
mail a form requesting the information hereinafter specified to all owners of motor vehicles.
The form shall be provided by the State Department of Revenue and shall contain spaces for
the name and address of the owner of the motor vehicle, the make, the model and serial number
of the vehicle, and such other information with respect thereto as the Department of Revenue
may prescribe. The form shall also contain a space for the correct amount of the ad valorem
taxes (state, county, school district, and municipal), the amount of the motor vehicle license
due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain
a space for the owner to fill in his or her present address if different from that shown in
the application form and a space for his or her signature. The form...
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45-46-242.07
Section 45-46-242.07 Issuance fee on motor vehicle tags or plates. In addition to all other
issuance fees currently provided by law, the county officer charged with the duty and responsibility
of issuing motor vehicle license tags and plates in the county shall assess and collect an
issuance fee of five dollars ($5) on each tag or plate issued. The proceeds from the additional
fee shall be used for the construction and maintenance of the new county jail, and to repay
any debt incurred by the county in constructing the new county jail. (Act 95-781, p. 1856,
§ 9.)...
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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...
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11-50-413
Section 11-50-413 Taxation - Levy and collection of privilege license tax by certain municipalities.
(a) The term "taxpaying gas district" as used in this section means any gas district
organized under the provisions of this article that has, during any one calendar year, paid
to at least one half of its member municipalities license taxes, including interest and penalties,
in an aggregate amount in the case of each such municipality at least equal to two percent
of the gross receipts from business done by such district in such municipality during the
eight calendar years next preceding the calendar year during which such taxes were paid. (b)
Any provision of law including, without limitation, Section 11-50-412, as amended, to the
contrary notwithstanding, any municipality in this state that is a member of a taxpaying gas
district may levy and collect for the calendar year next succeeding that during which the
aggregate taxes referred to in subsection (a) of this section were paid, a...
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11-51-132
Section 11-51-132 License requirement or tax on certain real estate companies prohibited. (a)
As used in this section, the terms "company," "broker," "salesperson,"
and "place of business" have the same definitions as in Section 34-27-2. (b) A municipality
may only levy or collect a business privilege tax from or require the licensing of a real
estate company that has been licensed pursuant to this chapter if the real estate company's
place of business is located within the municipality. (c) No municipality may levy any business
privilege tax from or require the licensing of a real estate salesperson or broker separate
from the privilege tax or license levied upon the company of the salesperson or broker, except
that salespersons or brokers who form a legally constituted business organization pursuant
to subdivision (11) of subsection (a) of Section 34-27-36 may be subject to such business
privilege tax or license. (Act 2007-364, p. 714, §1; §34-27-30.1; amended and renumbered
by Act...
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