45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption.
(a) There is levied on the owner of each residence or dwelling in Barbour County, a fire protection
service fee of thirty dollars ($30) per year and on each commercial business at a specified
location, a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes
of this article, a "residence or dwelling" shall be defined as any building,
structure, or other improvement to real property used or expected to be used as a dwelling
or residence for one or more human beings, including, but not limited to: (1) Any building,
structure, or improvement assessed, for the purposes of state and county ad valorem taxation,
as "Class III" single-family owner-occupied residential property. (2) Any mobile
home or house trailer used or expected to be used as a dwelling or residence for one or more
human beings. (c) Any buildings, structure, or other improvement shall be classified as a
"dwelling"...
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11-50-412
Section 11-50-412 Taxation - Exemption of property, income, bonds, etc.,
of district generally. All property and all income of any district incorporated under this
article and any such district itself shall be exempt from all state, county, municipal
and other taxation in the State of Alabama, including, without limitation, privilege and license
taxation. All bonds of such district and the interest thereon shall be exempt from all state,
county, municipal and other taxation in the State of Alabama. All deeds, mortgages, indentures
of trust and other documents executed by or delivered to any such district shall be exempt
from all state, county and municipal and other taxation in the State of Alabama; provided,
that these exemptions shall not be retroactive in effect and shall not affect any taxes currently
in existence nor any tax previously assessed whether collected or not; provided further, that
as of September 1, 1965, the provisions of this section shall not affect or
be applicable...
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23-1-181
Alabama Highway Finance Corporation, a public corporation and instrumentality of the State
of Alabama that was organized and is existing under this article. (4) GASOLINE TAX
APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX. a. The excise
tax levied in subdivision (1) of subsection (a) of Section 40-17-325,
exclusive of those portions of the tax in respect of aviation fuel and marine gasoline, as
those terms are used in the section; and b. The excise tax levied by Article 3 of Chapter
17 of Title 40, exclusive of that portion of the tax in respect of diesel
fuel. (6) NET GASOLINE TAX PROCEEDS. The entire proceeds from the highway gasoline tax less
the cost of collection and less any refunds of the proceeds pursuant to the provisions of
Chapter 17 of Title 40. (7) STATE'S SHARE OF THE NET GASOLINE
TAX PROCEEDS. The 45 percentum of the net gasoline tax proceeds allocated and appropriated
for state highway purposes in subsection (c) of Section 40-17-359. (b) For the...

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40-23-26
inability, impracticability, refusal or failure to add to the sales price and collect from
the purchaser the amounts provided herein relieve such person, firm, corporation, association
or copartnership from the tax levied by this division. (c) All taxes paid in pursuance to
this division or any other statute enacted in this connection shall conclusively be presumed
to be a direct tax on the retail consumer, precollected for the purpose of convenience and
facility only. (d) In the event that any sum is collected from a consumer that purports to
be collected because of this section, whether or not the amount is actually provided for hereunder,
then any such sum, except such as is collected solely because of rounding the correct amount
of tax upward to the nearest cent, shall be paid to the Department of Revenue for the purposes
provided in Section 40-23-35. (Acts 1959, 2nd Ex. Sess., No. 100,
p. 298, §24; Acts 1963, 2nd Ex. Sess., No. 106, p. 286, §2; Acts 1987,
No. 87-662, p. 1170.)...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as
shall be appropriated for each fiscal year by the Legislature to the Department of Revenue
with which to pay the salaries, the cost of operation and management of the department shall
be deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited
to the amount appropriated to defray the expenses of operating the department for each fiscal
year. After the payment of the expenses, so much of the amount remaining as may be necessary,
after first applying all sums of money received by reason of the application of the surplus
in the income tax as provided by Section 40-18-58, for the replacement in the
public school fund of the three-mill constitutional levy for schools and in the General Fund
of the one-mill levy for...
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45-48A-11
Section 45-48A-11 Levy of tax for public school purposes. (a) The City of Albertville
in Marshall County, Alabama, herein called the city, is presently authorized by applicable
provisions of the Constitution of Alabama of 1901 to levy and collect an ad
valorem tax for public school purposes, herein called the city school tax, at a rate of seventy-five
cents ($0.75) on each one hundred dollars ($100) (7.5 mills on each dollar), of assessed
value. Pursuant to a resolution adopted by the governing body of the city in accordance with
Amendment 373 to the Constitution of Alabama of 1901, the city proposes to increase
the rate at which the city school tax is levied by an amount which shall not exceed for any
tax year of the city, one dollar eighty cents ($1.80) on each one hundred dollars ($100)
(18 mills on each dollar), of assessed value. (b) Pursuant to subsection (f) of Amendment
373 to the Constitution of Alabama of 1901, and resolution heretofore adopted
by the governing body of the...
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16-13-303
Section 16-13-303 Notes not general obligations; source of payment. (a) Warrants
issued under this article shall not be general obligations of the board issuing such
warrants but shall be payable solely from the designated revenues or tax proceeds of the board
which may be lawfully applied to the payment of indebtedness of such board, including funds
derived from any one or more of the following sources: (1) The proceeds of any ad valorem
tax or taxes levied for the purpose of paying such warrants, or for educational or public
school purposes, and paid, apportioned, allocated, or distributed to or for the benefit of
the board. (2) The proceeds of any privilege, license, or excise tax or taxes that may be
paid, apportioned, allocated, or distributed to or for the benefit of the board. (3) Any revenues
of whatsoever kind or nature (including, without limitation, payments pursuant to agreements
delivered pursuant to this article and payments in lieu of taxes) that may be paid,...

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40-20-23
by the Comptroller to the county in which the oil or gas was produced for county purposes to
be expended at the discretion of the county governing body. (b) The net amount of taxes collected
by the department pursuant to this article on oil or gas produced from submerged lands
which are deemed to be onshore lands for allocation and distribution purposes pursuant to
subsections (d) or (e) shall be allocated and distributed pursuant to Section 40-20-8,
as if it was collected pursuant to Article 1 of this chapter on oil or
gas produced from onshore lands. (c) Of the taxes herein levied and collected by the department
on oil or gas produced from submerged lands which are deemed to be onshore lands for allocation
and distribution purposes pursuant to subsections (d) or (e), sixty-five percent (65%) of
the net amount of the taxes collected shall be allocated and distributed as if the taxes were
levied and collected at the rate of four percent (4%), for purposes of the allocations and...

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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to
Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing
for the levy of a state use tax shall wherever used in this section, have the same meanings
respectively ascribed to them, in those sections except where the context herein clearly indicates
a different meaning. In addition, the following words, terms, and phrases where used in this
section shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Covington County. (2) COUNTY COMMISSION. Covington
County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the
use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-42-243
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...
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