45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or by such other collecting entity as the Elmore County Commission
may select, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collecting agent a report in the form prescribed by the collecting agent. The report shall
set forth, with respect to all sales and business transactions that are required to be used
as a measure of the tax levied, a correct statement of the gross proceeds of all the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collecting agent may require. Any person subject to the tax levied
by this subpart may defer reporting credit sales until after their collection, and in the
event the person defers reporting them, the person shall...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one
percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax,
herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required to
pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or other entity as authorized by the county commission, at the
same time and in the same manner as state sales and use taxes are collected. On or prior to
the date the tax is due, each person subject to the tax shall file with the department a report
in the form prescribed by the department. The report shall set forth, with respect to all
sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all the sales and gross receipts of all business
transactions. The report shall also include items of information pertinent to the tax as the
department may require. Any person subject to the tax levied by this subpart may defer reporting
credit sales until after their collection, and in the event the person defers reporting them,
the person shall thereafter include in each monthly report all...
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11-44C-94.1
Section 11-44C-94.1 Exemption reiterated for materials or supplies becoming component parts
in repair, etc., of certain aircraft. In Class 2 municipalities, the gross proceeds of the
sale or sales of materials or supplies to any person for the use in fulfilling a contract
for the painting, repair, conversion, modification, or reconditioning of aircraft of 30,000
pounds gross weight or greater shall be exempt from county sales and use tax; provided, however,
that the exemption herein shall only apply to those materials and supplies which enter into
and become a component part of such aircraft. (Act 2005-74, §1.)...
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16-17A-17
Section 16-17A-17 Conveyance of property, etc., to authority; pledge of full faith and credit.
(a) The state, any university, any governmental entity, and any public corporation is hereby
authorized to give, transfer, convey, or sell to any authority or a university affiliate,
with or without consideration: (1) Any of its health care facilities and other properties,
real or personal, and any funds and assets, tangible or intangible, relative to the
ownership or operation of any such health care facilities, including any certificates of need,
assurances of need, or other similar rights appertaining or ancillary thereto, irrespective
of whether they have been exercised. (2) Any taxes, revenues, or funds owned or controlled
by it. (3) Nothing in this chapter shall be construed as allowing an authority or university
affiliate to be exempt from compliance with all applicable laws and regulations of the State
Certificate of Need program and the Alabama State Health Planning and Development...
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39-2-14
by the Commissioner of Revenue as to form, sufficiency, value, amount, stability, and other
features necessary to provide a guarantee of payment of the taxes due this state and other
governmental bodies. (b) In addition, within 30 days after registration, the contractor shall
file a statement with the Department of Revenue itemizing the machinery, materials, supplies,
and equipment that he has or will have on hand at the time he begins the fulfillment of the
contract where such tangible personal property has been brought, shipped, or transported
from outside the State of Alabama upon which neither the use taxes or ad valorem taxes have
been paid and shall pay the tax due thereon at the time of filing and thereafter shall report
and pay the tax as required by the Commissioner of Revenue. (c) Upon payment of the said taxes
due, as required hereby, the deposit or the surety bond required herein shall be returned
forthwith to the out-of-state contractor posting same. (d) The...
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40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to
be engaged in, by any person with the object of gain, profit, benefit, or advantage, either
direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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