45-35-242.03
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns. After
July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect
a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering,
withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided,
however, this shall not apply to the ordinary license to do business in the municipalities.
All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied
or collected by any incorporated city or town in the county are expressly repealed. (Act 82-727,
p. 183, §4.)...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of Fairfield
in Jefferson County may levy and collect an additional ad valorem tax at a rate not exceeding
15 mills per each dollar on the value of the taxable property within the city, the proceeds
of which tax shall be used exclusively for public educational purposes, provided the rate
of such tax, the time it is to continue, and the purpose thereof shall have been first submitted
to a vote of the qualified electors of the City of Fairfield and voted for by a majority of
those voting at such election. The additional taxes levied and imposed by this section shall
become effective October 1, 1986, upon referendum approved by a majority of the qualified
electors of the municipality, called by the municipal governing body at the next special,
local, or statewide referendum, as provided by law and Amendment 373 to the Constitution of
Alabama of 1901, as amended. Such proceeds shall be collected at the same...
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45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in Section
9-17-1, which shall apply for the purpose of computing the tax as provided in Section 9-17-35,
except to the extent there is a conflict with the definitions contained herein, the following
definitions shall apply for the purpose of computing the tax as provided in Section 9-17-35:
(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's market
proceeds and non-market proceeds. No adjustments or deductions may be taken from the market
proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds. The
market proceeds for a month shall be the sum of the amounts due under all market sales transactions
during the month. The amount due under each market sales transaction shall be determined by
multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.
(3) Market Sales Transaction. An agreement or contract for the sale...
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11-42-102
Section 11-42-102 Exemption from taxation of industrial or manufacturing plants. The council
of any city or town that alters and rearranges its boundary lines so as to absorb two or more
cities or towns may exempt from taxation for a period not exceeding five years any industrial
or manufacturing plant situated in the territory added to said city or town, but said terms
of exemption shall not be renewed or extended. The council of any city or town may also exempt
from taxation for a period not to exceed 10 years any industrial or manufacturing plant that
may be established in said city or town; provided, that said term of exemption shall not be
renewed. (Code 1907, §1127; Code 1923, §1821; Code 1940, T. 37, §189.)...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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11-40-8
Section 11-40-8 Division of municipalities into wards. The several councils of cities or towns
shall divide such cities or towns into wards having as nearly as may be the same number of
inhabitants, the lines thereof conforming to the center of the streets or alleys and being
rectangular as far as practicable. Ward lines, having once been fixed, shall not be changed
by the council within three months previous to an election nor within 18 months of the time
last established; except, that in the cases where a census showing a population authorizing
a change in the form of government shall have been taken or where, within such time, additional
territory shall have been annexed to such city or town, such councils shall have the right
to create new wards or annex such territory to wards already established. (Code 1907, §§1062,
1065; Acts 1909, No. 56, p. 100; Code 1923, §§1753, 1756; Code 1940, T. 37, §7.)...
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40-12-121
Section 40-12-121 Lumber and timber dealers. Each wholesale dealer or jobber of lumber and
timber and each wholesale dealer in lumber and timber on commission whether maintaining an
established place of business or not shall pay a license tax of $100. A sawmill operator,
regularly licensed under Section 40-12-154, shall not become liable for the license tax imposed
by this section by reason of his purchasing partially manufactured lumber from other sawmills,
if the processing of said partially manufactured lumber is completed at the plant of the sawmill
operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner
as lumber manufactured at the plant of such operator; provided, that such purchases do not
exceed in volume the lumber manufactured by such operator at his own plant or plants. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §546; Acts 1945, No. 460, p. 693.)...
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
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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...
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