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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) 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 every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman 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. Notwithstanding
the fore-going, the additional privilege license tax imposed by this subpart shall not apply
to any person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any automotive vehicle, truck, truck trailer,
semitrailer, house trailer, or farm machinery. (b) 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 subpart. (Act 93-705, p. 1349, §3.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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34-3-18
Section 34-3-18 Lawyers not engaged in active practice authorized to become members of Alabama
Bar Association. All lawyers who are qualified to practice law in Alabama and who are not
engaged in active practice may become members of the Alabama Bar Association by paying directly
to the secretary of such association an annual sum equal to 50 percent of the money collected
by the State of Alabama from a lawyer as a privilege license tax to engage in the practice
of law. Upon the payment of the sum as prescribed in this section, such person shall be entitled
to all the privileges and benefits common to the other members of such association. (Acts
1951, No. 129, p. 356, §§1, 2; Acts 1979, Ex. Sess., No. 79-26, p. 36, §2.)...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax -
Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including
any corporations operating an electric or hydroelectric public utility; or a gas public utility;
or any privately owned and operated wastewater system as defined in Section 22-25B-1 which
is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management
entity certified by the Public Service Commission; or any other public or municipal utility
now paying the two and two-tenths percent shall be subject to the provisions of this section
and shall pay to the state a license tax equal to two and two-tenths percent on each $1 of
gross receipts of such public utility for the preceding year; except, that gross receipts
from the sale of electricity for resale by such electric or hydroelectric public utilities
and gross receipts from the sale of electricity to the persons...
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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...
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31-13-3
Section 31-13-3 Definitions. For the purposes of this chapter, the following words shall have
the following meanings: (1) ALIEN. Any person who is not a citizen or national of the United
States, as described in 8 U.S.C. § 1101, et seq., and any amendments thereto. (2) BUSINESS
ENTITY. Any person or group of persons employing one or more persons performing or engaging
in any activity, enterprise, profession, or occupation for gain, benefit, advantage, or livelihood,
whether for profit or not for profit. Business entity shall include, but not be limited to,
the following: a. Self-employed individuals, business entities filing articles of incorporation,
partnerships, limited partnerships, limited liability companies, foreign corporations, foreign
limited partnerships, foreign limited liability companies authorized to transact business
in this state, business trusts, and any business entity that registers with the Secretary
of State. b. Any business entity that possesses a business...
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34-3-17
Section 34-3-17 Qualified lawyers holding public office authorized to become members of Alabama
Bar Association. All lawyers who are qualified to practice law in Alabama and who are not
engaged in active practice because they are holding a state or federal office that precludes
them from practicing law may become members of the Alabama Bar Association by paying directly
to the secretary of such association an annual sum equal to 50 percent of the money collected
by the State of Alabama from a lawyer as a privilege license tax to engage in the practice
of law. Upon payment of the sum as prescribed in the preceding sentence, such persons shall
be entitled to all the privileges and benefits common to other members of such association.
(Acts 1945, No. 409, p. 645; Acts 1979, Ex. Sess., No. 79-26, p. 36, §1.)...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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