45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging 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 of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to any and
all other taxes heretofore levied, the county commission is hereby authorized to levy and
impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property.
Thirty-five percent of the tax shall be earmarked to the county general fund to be used for
general county purposes; and 65 percent of the tax shall be distributed to the county board
of education. The additional ad valorem tax imposed by this section shall be collected at
the same time and in the same manner as existing ad valorem taxes are collected. (Act 87-541,
p. 826, §1.)...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson 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 tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
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22-6-196
Section 22-6-196 Privilege assessment - Failure to pay. Any PACE provider that fails to pay
the assessment levied by this article within the time required by this article shall pay,
in addition to the assessment, a penalty of 10 percent of the amount of assessment due, together
with interest thereon at the rate prescribed by Section 40-1-44, the penalty and interest
to be assessed and collected as part of the taxes. Provided, however, the department, if a
good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion
thereof. If payment is not received by the last day of the month, the department shall notify
the Medicaid Agency which shall determine whether the PACE provider is a Medicaid provider,
and if so, shall withhold the payment, interest, and penalty due from any reimbursement due
the provider under the Medicaid program. The assessment levied by this article shall constitute
a debt due the State of Alabama and may be collected by civil action in...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging 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, marine slip, place or space for tent camping, place or space provided for a motor home,
travel trailer, self-propelled camper or house car, truck camper, or similar recreational
vehicle commonly known as a R.V., or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in any county which is located
in the geographic region comprising the Alabama mountain lakes area, those being Blount, Cherokee,
Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison,
Marion, Marshall, Morgan, and Winston, in an amount to be...
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45-2-244.186
Section 45-2-244.186 Delinquent taxes. Any person who fails to pay the tax herein levied within
the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent
of the amount of tax due, together with interest thereon at the rate of one percent per month
or fraction thereof, from the date at which the tax herein levied became delinquent, that
is, due and payable, such penalty and interest to be assessed and collected as part of the
tax. Provided the county commission, if a good and sufficient reason is shown, may waive or
remit the penalty of 10 percent or a portion thereof. (Act 2007-377, p. 748, §7.)...
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45-47-246
Section 45-47-246 Levy and collection of tax. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging 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 of seven 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; provided, however, that there is exempted from the tax
levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any one place. (b) The tax...
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45-8-241.66
Section 45-8-241.66 Delinquent taxes; penalty and interest. Any person who fails to pay the
tax herein levied within the time required by this subpart shall pay, in addition to the tax,
a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate
of one percent per month or fraction thereof, from the date at which the tax herein levied
became delinquent, that is, due and payable, such penalty and interest to be assessed and
collected as part of the tax. Provided the county commission, if a good and sufficient reason
is shown, may waive or remit the penalty of 10 percent or a portion thereof. (Act 87-424,
p. 630, §7.)...
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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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