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40-21-64
Section 40-21-64 Counties not to levy privilege or license taxes. No county shall levy
a privilege or license tax on any business or occupation on which a privilege or license tax
is levied by this article or on any telephone or telegraph utility business. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §188; Acts 1992, No. 92-623, p. 1466, §13.)...
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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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40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such
as a street railroad or interurban railroad operated by electricity or other motive power,
waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline,
water or other commodities, gas distributing companies, whether by means of pipeline or by
tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except
electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies
and express companies which are otherwise licensed, 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 in this
state for the preceding year. For the first year's business, where an existing public utility
is taken over, such license tax payable to the state shall be equal to two and two-tenths
percent on each $1 of the gross receipts for the preceding year of the public utility...
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection
and distribution of penalties and citation fees on delinquent licenses. (a) The county commission
of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall
be the duty of the license inspector to scrutinize the records and stubs kept in the office
of the probate judge and also to examine the license records of each city or town located
in the county or counties of which he has been appointed license inspector; and, if it shall
be reported to any license inspector or come to his knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state or have failed or refused to take out a license
for operating any motor vehicle or trailer for which a license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the...
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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of
the license inspector to scrutinize the records and stubs kept in the office of the county
license department and also to examine the license records of each city or town located in
the county of which he or she has been appointed license inspector, and if it shall be reported
to the license inspector or come to his or her knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state, or have failed or refused to take out a license
for operating any motor vehicle or trailer for which license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the license inspector at the
courthouse of the county in which the citation is issued and show cause why the license or
privilege tax required by law has not been paid, and at the same time shall file with...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...
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11-51-127
Section 11-51-127 Telegraph companies. (a) There may be levied and collected by the
several towns and cities in the state from any telegraph company or companies for the privilege
of doing intrastate business within the municipal limits a privilege or license tax to be
computed and based on the population of such cities or towns as fixed by the last federal
census: (1) In municipalities having a population of 1,000 people or less, $7.50 per annum;
(2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per
annum; (3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00
per annum; (4) In municipalities having a population of over 10,000 and not exceeding 25,000,
$150.00 per annum; (5) In municipalities having a population of over 25,000 and not exceeding
50,000, $375.00 per annum; and (6) In municipalities having a population exceeding 50,000,
$750.00 per annum. (b) The license or privilege taxes provided for in subsection...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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40-12-127
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc. Every person
engaged in the business of selling or soliciting orders for the sale or purchase of mimeographs,
duplicating machines, dictaphones, teletypes, or other similar machines, and except any person
regularly employed by a said agent of or dealer in which said agent of or dealer in has paid
the privilege tax or license tax herein provided for, the following annual privilege tax shall
be levied and collected: In counties of over 100,000 inhabitants, $30; in counties of over
60,000 inhabitants and not exceeding 100,000 inhabitants, $20; in counties of over 40,000
inhabitants and not exceeding 60,000 inhabitants, $15; and in counties of 40,000 inhabitants
and less, $10. Such license shall not authorize such agent or dealer to do business in any
other county than that in which the license is issued, but if such agent or dealer shall do
business in any other county than that in which he has secured the license...
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