45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, 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; provided, however, that any
person engaging or continuing in...
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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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45-37-240.61
Section 45-37-240.61 Chief deputy - Jefferson County Assistant Tax Collector, Bessemer Division.
(a) The elected Jefferson County Assistant Tax Collector, Bessemer Division, is empowered
to appoint one person to serve as chief deputy. The appointee shall be a resident of the county
at the time of his or her appointment and so long as he or she holds the position of chief
deputy. (b) The chief deputy shall present documentary proof of a minimum of three years'
experience in ad valorem property tax collections and shall hold certification by the State
of Alabama as a tax administrator, or shall achieve such certification within three years
of appointment. If the Alabama certification as tax administrator should cease to be available,
the appointee shall obtain comparable evidence of technical proficiency as may be required
by the appointing authority. (c) The chief deputy shall receive any and all benefits that
are received by Merit System employees, including longevity payments, and if...
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45-37A-510
Section 45-37A-510 Ad valorem taxation. In addition to any taxes now authorized or that may
hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to
Amendment 373 to the Constitution of Alabama of 1901, an increase of the ad valorem tax presently
being levied in the City of Vestavia Hills, Alabama, pursuant to the constitution and laws
of the State of Alabama, including the election held in the city on April 28, 1970, from the
rate of one dollar fifty-one cents on each one hundred dollars worth of taxable property in
the city to the rate of two dollars fifty-six cents on each one hundred dollars worth of taxable
property in the city (an increase of one dollar five cents on each one hundred dollars worth
of taxable property, or 10 and one-half mills) is approved; such additional 10 and one-half
mill tax to be levied and collected for each year beginning with the levy for the tax year
October 1, 1989, to September 30, 1990, (the tax for which year shall...
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45-3A-30.01
Section 45-3A-30.01 Exemptions and application of tax. (a) Each of the following charges 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: Charges for property sold or services furnished which
are required to be included in the tax levied by the state sales tax act; and 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. (Act 2000-372, p. 586, §2.)...
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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions 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,...
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45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) 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,...
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45-48A-11.02
Section 45-48A-11.02 Total special ad valorem tax for public school or education purpose. In
addition to any taxes now authorized or that may hereafter be authorized by the constitution
and laws of the State of Alabama, there is hereby approved a total special ad valorem tax
to be levied and collected annually in the municipality for any public school or education
purpose (including without limitation capital improvements for any public school or education
purpose, debt payments for any public school or education purpose, or any other public school
or education purpose) at the uniform rate of one dollar thirty-five cents ($1.35) on each
one hundred dollars ($100) worth of taxable property in the municipality pursuant to Sections
216 and 217(f) to the Constitution of Alabama of 1901, as amended, for a period of 30 years
beginning with the levy for the tax year October 1, 2007, to September 30, 2008 (the tax for
which year to be due and payable October 1, 2008), and ending with the levy...
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11-22-13
Section 11-22-13 Tax exemptions. The corporation, the property and income of the corporation,
all bonds issued by the corporation, the income from such bonds, conveyances by or to the
corporation and leases, mortgages and deeds of trust by or to the corporation shall be exempt
from all taxation in the State of Alabama. No sales, use, license or excise tax may be imposed
on any corporation in respect of the privilege of engaging in any of the activities authorized
by this chapter. (Acts 1975, 3rd Ex. Sess., No. 139, §13.)...
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11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
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