45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
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45-47-246
Section 45-47-246 Levy and collection of tax. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging 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 of seven 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; provided, however, that there is exempted from the tax
levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any one place. (b) The tax...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
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45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing earthen materials
except graphite within Coosa County. The tax shall be paid to the Department of Revenue at
the rate of twenty-five cents ($.25) per ton by every producer who severs the product within
Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an excise
and privilege tax on every person severing graphite within Coosa County. The graphite tax
shall be paid to the department at the rate of five dollars ($5) per ton by every producer
who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a),
the county commission may assess a mining fee as it deems necessary on producers who mine
minerals other than earthen material from the soil in Coosa County. If the county commission
does assess such a fee at a county commission meeting, it shall advertise the...
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40-13-36
Section 40-13-36 Construction of article. The provisions of this article are supplemental and
shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H. 1867,
1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session
of 1976, and any other laws regulating excise and privilege taxes on the severance of coal
or lignite; provided, however, that those laws or parts of laws, including specifically any
laws imposing or authorizing local, county, municipal, or other severance taxes, except as
set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities,
and taxing authorities now or hereafter existing in the State of Alabama are prohibited from
enacting and implementing any excise or privilege tax on any person severing coal or lignite
within the State of Alabama. (Acts 1977, No. 598, p. 799, §7.)...
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40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and
privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
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45-2-246
Section 45-2-246 Support of public schools. (a) Sections 1 and 3 of Act No. 609, H. 1167 of
the 1900-1901 Legislature (Acts 1900-01, p. 1446), relating to the levy and collection of
a two mill special tax, shall not apply as long as the privilege, license, and excise tax
for school purposes levied by ordinance of the Baldwin County Commission adopted on December
20, 1988, pursuant to the authority vested in it by Sections 40-12-4 through 40-12-7, as amended,
remain in force and effect or the rate of such tax is increased. Should the Baldwin County
Commission amend, repeal, or rescind the ordinance of December 20, 1988, with the result that
in and by the terms of such amendment, such repeal or recession of the tax imposed in the
ordinance is repealed, abolished, or is reduced to a rate less than that imposed thereby;
then, in that event, the provisions of this section shall thereupon become null, void, and
of no force and effect, and the provisions of Sections 1 and 3 of Act No. 609, H....
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45-3-244.03
Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps. The tax hereby authorized
shall be paid by affixing stamps as is required for the payment of the tax imposed by Section
40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties
relative to the preparation and sale of stamps to evidence the payment of such tax that it
has relative to the preparation and sale of stamps under those sections and may exercise the
same powers and perform the same duties in the same manner relative to the collection of the
tax hereby levied that it does relative to the collection of that tax. (Act 90-605, p. 1112,
§4.)...
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45-33-243.01
Section 45-33-243.01 Levy of tax. There is hereby levied, in addition to all other taxes imposed
by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel,
clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department
of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065)
per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel within Hale County. (Act 91-609, p. 1145, §2.)...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion County in the business of selling at retail any
tangible personal property whatsoever, including merchandise and commodities of every kind
and character, (not including, however, bonds or other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
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