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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate of the
tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property.
Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate
by a local act and all such tax collected at such higher rate shall be remitted directly to
the jurisdiction in which the operator severing such naturally occurring unprocessed sand
is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article
shall be collected by the producer and become due and payable by the purchaser thereof at
the time of sale or delivery, whichever first occurs, provided that the tax shall be identified
as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser
thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied
under this article shall not be included in the measure of tax for any other tax...
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40-21-61
Section 40-21-61 Express companies - Alternative tax. There shall be levied and collected from
every person doing an express business between points wholly within this state and without
reference to its interstate business, whether incorporated under the laws of this state or
any other state or whether incorporated at all, a license or privilege tax of $4,000, which
shall be paid to the Department of Revenue by check made payable to the Treasury by said company
on or before the expiration of the fifteenth day of each fiscal year; provided, that any express
company which operates on less than 50 miles of railroad, street railway, motor line, or boat
line shall pay an annual tax of $250; and provided, that any express company which operated
on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles
of railroad, street railway, motor line or boat line, shall pay an annual license of $500;
and provided further, that all express companies that operate on 200...
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40-21-84
Section 40-21-84 Utility license required. Any person regularly engaging in any business for
which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department
a license to engage in and to conduct the business of furnishing utility services for the
then current tax year. Such license shall be granted upon the condition that the applicant
must pay all taxes accruing to the State of Alabama under the provisions of this article;
provided, however, that no such license shall be issued to any person who has not complied
with the provisions of this article. No provision of this article shall be construed as relieving
any person from the payment of any license or privilege tax now or hereafter imposed by law.
(Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-84.htm - 1K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the 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 evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) 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
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
9-9-35
Section 9-9-35 Payment of tax to district treasurer - Required; records. Any person owning
lands and other property assessed for the construction of any works of improvement under the
provisions of this article shall have the privilege of paying such tax assessment to the district
treasurer on or before a date to be fixed by the board of water management commissioners,
notice of which date shall be given by publication in a newspaper published in each county
in which lie lands in the district at least 10 days before such fixed date, and the amount
to be paid shall be the full amount of the tax levied less any amount added thereto to meet
interest. When such tax assessment has been paid, the secretary of the board of water management
commissioners shall enter upon the water management tax record opposite each tract for which
payment is made the words, "paid in full," and such tax assessment shall be deemed
satisfied, and the secretary of the board of water management commissioners shall...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu of license
tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90
as to levy and assessment of taxes under article. (a) The governing body of a municipality
levying or assessing taxes authorized by this article may provide by ordinance for the rate
of the tax. (b) The governing body may provide in any ordinances levying or assessing the
tax that the tax is levied and assessed in whole or in part in lieu of any privilege license
tax based on gross receipts in the nature of a sales or use tax which at the time of the levy
is otherwise provided for by ordinance pursuant to Section 11-51-90. This subsection shall
not apply to municipal gasoline or motor fuel taxes, privilege or business license taxes levied
on a business for the privilege of doing business within the municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a...
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16-13-71
Section 16-13-71 Terms and conditions; sale; use of proceeds. (a) Warrants issued pursuant
to the provisions of this article may bear such rate or rates of interest, not exceeding 12
percent per annum, payable semiannually (provided that the first interest payment date may
be at any time not later than nine months after the date of such warrants), may be in such
denomination or denominations, may have such maturity or maturities not exceeding 30 years
from their date (provided that warrants payable, as to both principal and interest, out of
the proceeds of any privilege, license or excise tax or taxes, may have a maturity or maturities
not exceeding 40 years from their date), may be made redeemable prior to maturity at the option
of the issuing board of education at such redemption price or prices and on such terms and
conditions, may be payable at such place or places within or without this state, may be executed
in such manner and may contain such terms and details not in conflict...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-71.htm - 2K - Match Info - Similar pages
23-1-102
Section 23-1-102 Transfer to counties of unexpended funds maintained by State Department of
Transportation; payment to counties of tax proceeds, federal aid accruals, etc. Any unexpended
moneys remaining in the fund required by law to be maintained by the State Department of Transportation
for use in the construction, repair, and maintenance of county roads and bridges in each of
the captive counties shall be paid over to the respective governing body of each of the captive
counties except as otherwise provided by this article. Thereafter, all funds and moneys designated
by law for use in the construction, repair, and maintenance of county roads and bridges in
each of the captive counties and to which each of said counties may be entitled, whether from
the proceeds of the state gasoline tax, the motor vehicle tax, or other state tax, federal
aid accruals, or from any other source whatsoever shall be paid to the county governing body
of the respective captive county by the appropriate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-102.htm - 1K - Match Info - Similar pages
28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities
permitting sale under article; disposition of proceeds from tax. Any county or municipality
which allows the sale of malt beverages under the provisions of this article shall be authorized
to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05
on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority
to impose such tax within any incorporated municipality within such county. A minimum of 60
percent of the proceeds of such tax shall be used solely for the purpose of public education,
with the remainder to be allocated by the county commission or municipal governing body levying
and collecting the tax for any other public use. The county commission shall distribute the
proceeds of this tax for public education to school systems within the county on the same
basis as the total calculated costs of the Foundation...
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