45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, there is hereby levied, 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 (including the State of Alabama,
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 such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, 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, engaged or continuing within the City of Florence, Alabama,
in 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 stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-3A-51.12
Section 45-3A-51.12 Disposition of funds. All state, local and municipal laws or ordinances
to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds
of any municipal taxes levied, including any levy collected by the Department of Revenue,
in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations
to transients within the City of Eufaula shall be distributed, after deduction of cost of
collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce,
for the public purpose of promoting tourism and economic development and 40 percent of the
combined total to the Eufaula City General Fund. (Act 96-620, p. 986, §13.)...
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9-17-1
Section 9-17-1 Definitions. Unless the context otherwise requires, the following terms shall
have the following meanings: (1) BOARD. The State Oil and Gas Board created by this article.
(2) DEVELOPED AREA or DEVELOPED UNIT. A drainage unit having a well completed thereon which
is capable of producing oil or gas in paying quantities; however, in the event it is shown
and the board finds that a part of any unit is nonproductive, then the developed part of the
unit shall include only that part found to be productive. (3) DRAINAGE OR PRODUCTION UNIT.
The area in a pool which may be drained efficiently and economically by one well. (4) DRILLING
UNIT. An administrative unit established by the board to provide and allow for the drilling
of a well. Prior to establishment of a field and drainage or production unit within the field,
the board may establish a drilling unit to allow for the drilling of a well in search of oil
and gas. (5) FIELD. The general area which is underlain or appears to be...
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9-17-85
Section 9-17-85 New or amending orders. (a) The board, by entry of new or amending orders,
may from time to time add to unit operations portions of pools not theretofore included and
may add to unit operations new pools or portions thereof and may extend the unit area as required.
Any such order, in providing for allocation of production from the unit pool of the unit area,
shall first allocate to the pool or pools or portion thereof so added a portion of the total
production of oil or gas or both from all pools affected within the unit area as enlarged,
(and not required in the conduct of unit operations or unavoidably lost), the allocation to
be based on the relative contribution which such added pool or pools or portion thereof is
expected to make during the remaining course of unit operations to the total production of
oil or gas or both so allocated. The production so allocated to the added pool or pools or
portions thereof shall be allocated to the separately owned tracts which...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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