22-11A-93
Section 22-11A-93 Tax exemption. All of the organizations listed in Section 22-11A-90 shall be exempt from the payment of any and all state, county, and municipal sales and use taxes. (Acts 1994, No. 94-363, p. 611, ยง7.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw County vote in favor of the continuation of collection of the tax in a referendum held at the same time as the general election in November of 1990. Notice of the referendum shall be given by the Judge of Probate of Crenshaw County, which notice shall be published once a week for three successive weeks before the day of the election. On the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.21.htm - 2K - Match Info - Similar pages
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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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers, as follows: Upon every person, firm, or corporation purchasing other than at wholesale within the county any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers,...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes collected by him, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, as follows: In counties where collections, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission herein provided for is to be calculated on collections for real property and personal property, except motor vehicles, for the general fund of the state and county. In counties where the collections, not including taxes on real estate bid in by the state at tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-4.htm - 3K - Match Info - Similar pages
45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the sales tax collected in the county under this subpart. Such charge for collecting such sales tax may be deducted each month from the gross revenues from such sales tax before certification of the amount of the proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart, as such tax is received by the Department of Revenue, and on or before the first day of each successive month (commencing with the month following the month in which the department makes the first collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages
45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-17-243.08, on the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources, but if, and only if: (1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.02.htm - 2K - Match Info - Similar pages
45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby authorized with or without a referendum of the people, to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum election on the issue of an additional sales tax in any manner which it deems appropriate and the costs of such election shall be paid from the county general fund. (b) There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any...
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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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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-39-245.48, on the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State Department of Conservation and Natural Resources, but if and only if: (1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the...
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