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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or leasing or rental tax or lodgings tax return or remit the tax payments; provided, however, that any taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another electronic method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. A local taxing jurisdiction may not accept a tax return from a taxpayer without payment through the system unless the taxpayer has prior approval from the local taxing jurisdiction to utilize a different approved electronic method of payment. (b) No later than June 30, 2013, each local taxing jurisdiction shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-241.htm - 3K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
45-1-245.01
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence. (Act 2019-211, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.01.htm - 1K - Match Info - Similar pages
45-20-243.01
Section 45-20-243.01 Exemptions. (a) Each of the following charges are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; and charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence, or to accommodations provided by any bed and breakfast establishment which are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.01.htm - 1K - Match Info - Similar pages
45-3A-30.01
Section 45-3A-30.01 Exemptions and application of tax. (a) Each of the following charges are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; and charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence. (Act 2000-372, p. 586, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.01.htm - 1K - Match Info - Similar pages
11-51-202
Section 11-51-202 Levy of excise or use tax authorized; levy of lodgings tax authorized. (a) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article. (b) The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of a privilege or license tax in the nature of a lodgings tax, parallel to the state levy and assessment of the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable or where otherwise provided by this article. (Acts 1969, No. 917, p. 1653, §3; Act 98-192, p. 310, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-202.htm - 1K - Match Info - Similar pages
28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise tax on every person licensed under the provisions of said Chapter 3A who sells, stores or receives for the purpose of distribution, to any person, firm, corporation, club or association within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of malt or brewed beverages, and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof. (b) Collection. The tax levied by subsection (a) of this section shall be collected by the Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax amnesty program in accordance with the provisions of this chapter. The commissioner may provide by rule as necessary for the administration and implementation of the program. The commissioner shall publicize the program in order to maximize the public awareness of and participation in the program. The commissioner, for purpose of publicizing the program, may contract with any advertising agency within or outside this state and use public service announcements, pamphlets, mail notices, and print, television, and radio announcements. Such publications shall include increasing public awareness that the program will provide amnesty for sales and use tax due on internet, mail order, or other purchases made from out-of-state vendors for which Alabama sales or use tax was not charged at the time of purchase. In furthering the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within DeKalb County and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are exempted from the tax levied by this section, and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
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