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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for 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, an excise tax on the storage, use, or other
consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount
of the tax shall be determined by the application of rates against the sales price of such
services in the State of Alabama. The tax shall be computed monthly in accordance with the
following table: If the total sales price of the utility services furnished by a utility and
stored, used, or otherwise consumed by a person in one month is: The tax with respect to the
utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over
$60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of
excess over $60,000.00 (b) There is hereby levied an excise tax on the...
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45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to
all other taxes now imposed by law, a privilege or license tax, paralleling the state tax
on businesses renting rooms, lodging, or accommodations to transients provided for in Sections
40-26-1 to 40-26-21, inclusive, hereinafter referred to as state lodging tax, in the manner
and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation engaging
in Cullman County 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 to be determined by the application of the rate of five
percent of the charge for the room, rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in the room. There is...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
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 on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, as follows: (1) Upon every person, firm, or corporation (not including
the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) 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 evidence of debt or stocks), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
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45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied
in Calhoun County, in addition to all other taxes now imposed by law, a privilege or license
tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging,
or accommodations to transients as provided for in Title 40, Chapter 26, hereinafter referred
to a state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every
person, firm, or corporation engaging in Calhoun County 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, a privilege or license tax is hereby levied in
an amount to be determined by the application of the rate of one percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge...
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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several
towns and cities of the state from any express company or companies for the privileges of
doing business within the municipal limits a privilege or license tax to be computed and based
on the population of said cities or towns as fixed by the last federal census as follows:
(1) In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities
having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities
having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities
having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities
having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities
having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities
having a population of over...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the 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 director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, 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 (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion 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 evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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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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27-4A-5
Section 27-4A-5 Exclusive tax on premiums. The premium tax levied by this chapter is
exclusive and shall be in lieu of all other and additional taxes and licenses of the state
or county imposed on, based upon or measured by premiums received by the insurer for business
done in this state. No license or privilege tax shall be charged any insurer paying the premium
tax levied by this chapter by or on behalf of any county. (Acts 1993, No. 93-679, p. 1291,
ยง5.)...
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