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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special
privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or
continuing within Greene 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. Any person engaging or continuing in business as a retailer and wholesaler
or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses
at the rates specified, when his or her books are kept so as to show separately the gross
proceeds of sales of each business, and when his or her books are not so kept he or she shall
pay the tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The
Houston County Commission is hereby authorized to impose upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County
Commission is hereby authorized to impose upon every person, firm, or corporation who sells,
stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb
County a county privilege, license, or excise tax up to the following amounts: (1) Four cents
($0.04) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four
cents ($0.04) for each cigar of any description made of tobacco or any substitute therefor.
(3) Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Four cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which
tobacco is prepared in such manner as to be suitable for chewing only and not...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes
County in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and
regulations. (a)(1) The Bullock County Commission is hereby authorized to impose upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco
or certain tobacco products in Bullock County a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars or cigarellos,
such as Winchester, which are similar to, and which are packaged like, cigarettes. c. Three
cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any
substitute therefor which are not similar to, nor packaged like, cigarettes as provided for
in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.40.htm - 6K - Match Info - Similar pages
40-12-51
Section 40-12-51 Automobile dealers. Each person dealing in, selling, or purchasing
for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state
license as provided in this section and shall pay a county license tax of one half
the amount of his state license tax for the use of the counties. The following license taxes
shall be paid by each dealer, each agent, or other person, except agents of a dealer who have
procured the licenses required in the following section: In cities and towns of 50,000
or more inhabitants, $140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants,
$100; in cities and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities
and towns of over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of
over 2,500 and not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less
inhabitants, $30; in all other places, whether incorporated or not, $30; provided, that a...
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40-12-224
Section 40-12-224 Collection of tax. The provisions of this article shall be administered
and the tax herein levied shall be collected in accordance with the procedures set forth in
Article 1 of Chapter 23 of this title for administering and collecting the tax therein levied,
and for such purposes there are hereby incorporated into this article by reference the provisions
of Sections 40-23-7 through 40-23-12, Section 40-23-25, Section 40-23-27 and
Sections 40-23-30 and 40-23-31, together with the definitions applicable to said sections
contained in Section 40-23-1; provided, that wherever in the said provisions the term
"gross proceeds of sales" or "gross receipts" shall appear, the same for
the purposes of this article shall be construed to mean "gross proceeds" as defined
in this article; provided further, that a sale of tangible personal property to any person
engaging in the business of leasing or renting such tangible personal property to others,
if such tangible personal property...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in
Cullman County, in addition to all other taxes now imposed by law, special county privilege
license and excise taxes paralleling state sales and use taxes in the manner and at the rates
hereafter prescribed: (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 Cullman 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. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such...
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