40-9-21
Section 40-9-21 Principal residences and 160 acres adjacent thereto of permanently and totally
disabled persons or persons 65 years of age or older having net annual federally taxable income
of $12,000 or less. (a) In addition to the persons and property exempt from ad valorem taxation
as prescribed in Section 40-9-1, the following shall also be exempt from ad valorem taxation:
The principal residence and 160 acres adjacent thereto of any person who is permanently and
totally disabled or who is 65 years of age or older having a net annual taxable income of
twelve thousand dollars ($12,000) or less, as shown on such person's and spouse's latest United
States income tax return or some other appropriate evidence acceptable to the department.
In the event that such person and spouse are not required to file a United States income tax
return, then an affidavit indicating that the net taxable income of such person and spouse
for the preceding taxable year was twelve thousand dollars...
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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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45-10-243.01
Section 45-10-243.01 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 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 bed and breakfast
accommodations which are furnished to transients for a...
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45-15-241.01
Section 45-15-241.01 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 continuous days 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 2001-387, p. 494, §2.)...

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45-2-243.26
Section 45-2-243.26 Exemptions. (a) There are exempted from the provisions of the tax levied
by this subpart and from the computation of the amount of the tax levied or payable 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 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 subpart. (b) Notwithstanding the aforesaid 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 93-706, p. 1352,
§7.)...
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45-25-240
Section 45-25-240 Election; consolidation of offices; deputies, clerks, and assistants; duties.
(a) After September 30, 1997, there shall be a county revenue commissioner in DeKalb County.
A commissioner shall be elected at the general election in 1996, and at the general election
every six years thereafter, who shall serve for a term of six years beginning on the first
day of October next after his or her election, and until his or her successor is elected and
has qualified. (b) The county revenue commissioner shall do and perform all acts, duties,
and functions required by law to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. Such commissioner shall also perform certain licensing duties as prescribed for
the tax assessor in Sections 40-25-240.20 to 40-25-240.26, inclusive....
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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...
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45-26-246.01
Section 45-26-246.01 Exemptions. (a) There are exempted from 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
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 that are intended primarily for rental to
persons as their principal or permanent place of residence. (Act 2020-178, §2.)...
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45-29-240
Section 45-29-240 Consolidation of offices and duties. (a) At the expiration of the terms of
office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Fayette County before such date, then immediately upon the occurrence of such vacancy there
shall be established the office of county revenue commissioner in Fayette County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which he
or she was elected. A revenue commissioner shall be elected at an election called for that
purpose and every six years thereafter. He or she shall serve for a term of office of six
years. (b) The county revenue commissioner shall do and perform all acts, duties, and functions
required by law to be performed either by the tax assessor or by the tax...
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45-36-241.20
Section 45-36-241.20 County revenue commissioner. (a) After September 30, 1985, there shall
be a county revenue commissioner in Jackson County. A commissioner shall be elected at the
general election in 1984 and at the general election every six years thereafter, who shall
serve for a term of six years beginning on the first day of October next after his or her
election, and until his or her successor is elected and has qualified. (b) The county revenue
commissioner shall do and perform all acts, duties, and functions required by law to be performed
either by the tax assessor or by the tax collector of the county relative to the assessment
of property for taxation, the collection of taxes, the keeping of records and the making of
reports concerning assessments for and the collection of taxes. (c) Subject to the approval
of the county commission, the county revenue commissioner shall appoint and fix the duties
and compensation of a sufficient number of deputies, clerks, and assistants...
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