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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to
be engaged in, by any person with the object of gain, profit, benefit, or advantage, either
direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
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45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to all other
taxes now imposed by law, a privilege or license tax, paralleling the state tax on businesses
renting rooms, lodging, or accommodations to transients provided for in Sections 40-26-1 to
40-26-21, inclusive, hereinafter referred to as state lodging tax, in the manner and at the
rate hereinafter prescribed. (b) Upon every person, firm, or corporation engaging in Cullman
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,
in an amount to be determined by the application of the rate of five 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. There is...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers
County, Alabama, and to no other county. (b) As used in this section, the following words
and terms shall have the meanings hereby ascribed to them: "the county" means Chambers
County, Alabama; "person" includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity; "business" includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person; "license or privilege fee"
shall not include any sales or use tax. (c) The purpose of this section is to equalize the
burden of taxation by authorizing the county commission to impose a license or privilege fee
upon persons now engaging in certain businesses without paying any license fee or tax thereon
to either the state or county and to generate additional revenue for the county by imposing
an...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb 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 two 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 DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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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...
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11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
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45-35-83.40
Section 45-35-83.40 Privilege license. (a) In Houston County, the judge of probate shall provide
for the annual issuance of privilege licenses by mail. The judge of probate shall mail renewal
forms to all businesses or individuals who purchased State of Alabama or Houston County privilege
licenses the previous fiscal year. The forms shall inform the licensee of the opportunity
to pay the annual license fee and any taxes due by mail. The judge of probate shall collect
an additional fee of one dollar ($1) for the issuance by mail. If the licensee elects to pay
by mail, a receipt for payment shall be returned to the licensee by mail. Any fees collected
pursuant to this section shall be paid into the county general fund. The county commission
shall provide for the necessary expenses to carry out this section. (b) The provisions of
this section are supplemental and shall not be construed to repeal any law not in direct conflict
with this section. (Act 96-737, p. 1231, ยงยง1, 2.)...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) 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, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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