40-17-150
Section 40-17-150 Annual identification markers. (a) The commissioner shall provide by regulation
for the issuance of an annual identification marker for every Alabama IFTA-based carriers'
qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions, as defined
in Article 9 of Chapter 17 of this title, for a fee based on administrative costs of administering
the agreements pursuant to Article 9 of Chapter 17 of this title. The identification marker
shall be in the form and of the size as the commissioner may prescribe. (b) The identification
marker shall be attached or affixed to the vehicle in the place and manner prescribed by the
commissioner so that the same is clearly displayed at all times. (c) The identification markers
herein provided for shall be issued on an annual basis as of January 1 each year and shall
be valid through the next succeeding December 31. (d) All identification markers issued by
the commissioner shall remain the property of the state. (e)...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...

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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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40-12-148
Section 40-12-148 Radios. Every person engaged in the business of selling radios or other receiving
or transmitting machines shall pay the following annual privilege tax: In cities of over 50,000
inhabitants, $25; in cities of over 15,000 inhabitants and not exceeding 50,000 inhabitants,
$15; in cities and towns of over 5,000 inhabitants and not exceeding 15,000 inhabitants, $10;
in cities or towns of over 1,000 inhabitants and not exceeding 5,000 inhabitants, $5; and
in all other places, whether incorporated or not, $3. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §578.)...
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40-12-106
Section 40-12-106 Gasoline stations and pumps. Each person operating for profit a gasoline
filling station or pump in cities or towns, or within three miles thereof, shall, on October
1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants
and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in
cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump
or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants
and less than 40,000, where only one pump or filler is used, $18 and, for each additional
pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump
or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants
and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump,
$5; in incorporated towns of less than 1,000 inhabitants, $3.50...
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45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County
Commission, the county commission may impose on every person, firm, or corporation that sells,
stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County,
a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05)
for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05)
for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized
or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
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40-12-105
Section 40-12-105 Fruit dealers. Each person selling fruit from a fruit stand, store, or other
established place of business shall pay a license tax as follows: In cities or towns of over
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section
shall not apply to regular merchants carrying fruit as a part of their stock of merchandise
who do not display same in front of their place of business and whose ad valorem assessment
on the stock of merchandise at the place where such fruit is sold is in excess of $100. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §529.)...
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40-12-108
Section 40-12-108 Golf, miniature golf, etc., courses. Each person operating a golf course
or courses where the game of golf, miniature golf, or a similar game is played, either indoors
or out, where a charge is made, shall pay the following license tax: Iin towns and cities
of 500 and not exceeding 10,000 inhabitants, or within 10 miles of the city limits thereof,
$10 for each golf course and $5 for each table or course where miniature golf or a similar
game is played; in towns or cities of over 10,000 and not exceeding 35,000 inhabitants, or
within 10 miles of the city limits thereof, $20 for each golf course and $10 for each table
or course where miniature golf or a similar game is played; in cities having more than 35,000
inhabitants, or within 10 miles of the city limits thereof, $40 for each golf course and $15
for each table or course where miniature golf or a similar game is played; and in all other
places, whether incorporated or not, for each golf course $5 and for each table...
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40-12-97
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc. For each dealer in electric,
gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters,
electric or gas stoves, or for each electrical or gas repair shop, or electrical or gas supply
shop there shall be paid a license tax as follows: In cities of 100,000 inhabitants or over,
$30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less
than 50,000 inhabitants, $10; and in places of less than 10,000 inhabitants, whether incorporated
or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §511.)...
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