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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
45-32-245
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 the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes levied by this section,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
45-36-245
license tax in an amount not to exceed two percent against every person engaging in Jackson
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
tax shall be levied upon 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 authorized 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 the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes authorized by this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-40-245.33
Payment of taxes; reports. The sales tax authorized to be levied in Section 45-40-245.31 shall
be due and payable in monthly installments on or before the twentieth day of the month next
succeeding the month in which the tax accrues; and the use taxes authorized to be levied in
Section 45-40-245.32 shall be due and payable quarterly on or before the twentieth day of
the month next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable hereunder, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. The
sales taxes authorized to be levied in Section 45-40-245.31 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-40-245.32
shall be paid to and collected by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.33.htm - 2K - Match Info - Similar pages
45-41-244.53
Payment of taxes; reports. The sales taxes authorized to be levied in Section 45-41-244.51
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; and the use taxes authorized to be levied
in Section 45-41-244.52 shall be due and payable quarterly on or before the twentieth day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-41-244.51 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-41-244.52
shall be paid to and collected by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.53.htm - 2K - Match Info - Similar pages
45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages
37-2-40
excursion, mileage or commutation tickets, provided such excursion, mileage or commutation
tickets shall be obtainable by all persons applying therefor under like circumstances and
conditions. Nor shall anything in this title be construed to prevent such transportation companies
from giving free transportation or reduced rates therefor to any person authorized by law
to receive such free transportation or reduced rates therefor. Any express company may carry
free or at reduced rates the personal packages or property of its officers and employees
and of the officers and employees of railroad companies. Any transportation company may furnish
free transportation for the body of any deceased officer, agent or employee, and to the members
of the family of the deceased to and from the place of decease, and to and from the place
of burial. Upon the shipment of livestock or other property, requiring the care of an attendant,
the transportation company may furnish free transportation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2-40.htm - 2K - Match Info - Similar pages
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another
date is specifically fixed by law, the lien shall arise at the time the assessment list, return
therefor or the payment thereof, as the case may be, was due to have been filed with or made
to the Department of Revenue or other agency of the state or county and shall continue until
the liability for such amount is satisfied or becomes unenforceable by reason of the lapse
of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-21-18
Section 40-21-18 Evidence and witnesses before department. The Department of Revenue shall
carefully examine and consider said statements and information and shall hear evidence and
secure further and additional information as far as may be in its power, whenever it may deem
it necessary to do so, to show the true value of properties of such corporations, associations,
companies, and individuals and the true value of that portion thereof which is situated within
this state and within the respective counties, cities, towns, or other tax districts in this
state; and each interested company, corporation, association, or individual may appear before
said department and introduce material and relevant testimony before the same touching the
true value of said property within this state and the apportionment thereof. From these statements,
evidence and information adduced before it, the Department of Revenue shall ascertain, fix,
and determine the true value of such property and of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-18.htm - 2K - Match Info - Similar pages
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