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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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23-1-102
Section 23-1-102 Transfer to counties of unexpended funds maintained by State Department of
Transportation; payment to counties of tax proceeds, federal aid accruals, etc. Any unexpended
moneys remaining in the fund required by law to be maintained by the State Department of Transportation
for use in the construction, repair, and maintenance of county roads and bridges in each of
the captive counties shall be paid over to the respective governing body of each of the captive
counties except as otherwise provided by this article. Thereafter, all funds and moneys designated
by law for use in the construction, repair, and maintenance of county roads and bridges in
each of the captive counties and to which each of said counties may be entitled, whether from
the proceeds of the state gasoline tax, the motor vehicle tax, or other state tax, federal
aid accruals, or from any other source whatsoever shall be paid to the county governing body
of the respective captive county by the appropriate...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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 section. (d) The tax levied by...
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11-27-3
Section 11-27-3 License tax. The county commissions of the several counties in this state are
hereby authorized and empowered to levy and collect a license tax on the gross revenue, of
the community antenna television franchise holder, derived within the area covered by said
franchise. The license tax, provided for herein, shall not exceed that percentage of gross
revenue set forth by the regulations of the Federal Communications Commission. Counties are
the only subdivision of the state entitled to levy such franchise fee in the unincorporated
areas of each county. (Acts 1982, 2nd Ex. Sess., No. 82-787, p. 291, §3.)...
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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate of the
tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property.
Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate
by a local act and all such tax collected at such higher rate shall be remitted directly to
the jurisdiction in which the operator severing such naturally occurring unprocessed sand
is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article
shall be collected by the producer and become due and payable by the purchaser thereof at
the time of sale or delivery, whichever first occurs, provided that the tax shall be identified
as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser
thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied
under this article shall not be included in the measure of tax for any other tax...
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40-13-9
Section 40-13-9 Political subdivisions of state prohibited from levying tax upon the excise
or privilege of severing coal. No political subdivision of the State of Alabama, including
counties, cities, special taxing districts or other taxing instrumentalities, shall levy a
tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that
all taxing authority upon the excise or privilege of severing coal as is granted in Section
40-13-2 shall inure to the State of Alabama exclusively. (Acts 1971, No. 2305, p. 3719, §9A.)...
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11-9-1
Section 11-9-1 "Special sanitary tax" defined; applicability of provisions of article.
The term "special sanitary tax" wherever used in this article means any special
annual ad valorem tax upon all taxable property in a county, the proceeds of which are or
may be required to be used exclusively as a sanitary fund. The provisions of this article
shall apply to each county in this state which is now levying or may hereafter levy a special
sanitary tax. (Acts 1955, No. 263, p. 610, §1.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) 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, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) 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, 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 of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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25-4-32
Section 25-4-32 Requisition of moneys from trust fund. (a) Money shall be requisitioned from
the state's account in the Unemployment Compensation Trust Fund solely for the payment of
benefits and in accordance with regulations prescribed by the secretary; except, that money
credited to this state's account pursuant to Section 903 of the Social Security Act, as amended,
shall be used exclusively as provided in this section. The secretary shall from time to time
requisition from the Unemployment Compensation Trust Fund such amounts, not exceeding the
amounts standing to this state's account therein, as he deems necessary for the payment of
benefits for a reasonable future period. Upon receipt thereof the treasurer of the fund shall
deposit such moneys in the benefit payment account and shall issue his checks for the payment
of benefits solely from such benefit account. Expenditures of such moneys in the benefit payment
account and refunds for the clearing account shall not be subject to...
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