45-20-242.51
Section 45-20-242.51 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 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. 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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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer 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, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-39-244
Section 45-39-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby
levied a privilege or license tax against every person engaging in Lauderdale 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, bed and breakfast, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for consideration. The amount
of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished
in the room or rooms. (Act 86-411, p. 599, §1; Act 97-614, p. 1077, §1; Act 2006-377, p.
973, §1; Act 2010-596, p. 1341, §1.)...
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45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote of the
members, and in addition to all other taxes, is hereby authorized to levy a sales and use
tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business, 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 tax authorized by this subpart. (c) Any tax levied under this
subpart may not be levied at a rate proportionately higher than the proportional rate for
various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...

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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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28-3-203
Section 28-3-203 Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
§3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by
law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of 13 percent upon the selling price of all
spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be
collected by the board from the purchaser at the time the purchase price is paid. The markup
as currently established by the board on spirituous or vinous liquors shall not be reduced
by the board for the purpose of absorbing the tax levied by this subsection, it being the
intention of this provision that the said tax shall be passed on to the purchaser. (c) Disposition
of proceeds. (1) 38.5 percent of the revenues collected under the provisions of subsection
(b) of this section shall be paid into the State Treasury to the credit of the...
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41-10-728
Section 41-10-728 Fee imposed on wages of certain employees. (a) In addition to all other taxes
now imposed by law, there is hereby levied and imposed a fee on the wages, as defined in this
division, paid by the employer to employees engaged in skilled labor in the performance of
a construction contract or job in the State of Alabama, which fee shall be assessed, collected,
and paid quarterly at the rate and as specified in subsection (b) and for each year as hereinafter
provided. (b) Each employer subject to this division shall remit to the department a fee for
the purpose of funding a program providing for the recruitment of, and training opportunities
for, new construction craft trade labor in an amount equal to nine one-hundredths of one percent
of the Alabama wages paid during the preceding quarter to all employees of the employer engaged
in skilled labor under a construction contract or on a job located in this state for the first
five quarters following May 18, 2009. (c)...
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45-26-246
in this section 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 a 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 Elmore County equal to a percent in the corporate limits of each municipality
levying a lodging tax and a percent in the remainder of the county outside of the corporate
limits of any municipality levying a lodging tax so that the total lodging tax levied in each
municipality levying a lodging tax on January 1, 2020, and in the remainder of the county
outside of the corporate limits of any municipality levying a lodging tax is...
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a)
The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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11-65-28.1
Section 11-65-28.1 Modification of takeout for all racing events. In order to provide a uniform
takeout for pari-mutuel wagering on racing events that reflects the competitive pressure on
pari-mutuel wagering from other forms of gambling in surrounding states, and to enable any
racetrack in a Class 1 municipality (a "Class 1 racetrack") to maximize its participation
in combined pools with other racetracks both inside and outside the State of Alabama, the
Legislature hereby finds and determines that it is necessary and desirable to authorize the
uniform takeout hereinafter provided for pari-mutuel pools wagered by bettors present at a
Class 1 racetrack, notwithstanding the provisions of Sections 11-65-28 and 40-26A-2, which
sections are hereby superseded to the extent that their provisions purport to govern the takeout
at a Class 1 racetrack in a manner inconsistent with the provisions of this section. Subject
to the continued effectiveness of the provisions of Section 11-65-32.1,...
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