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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45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby
levied in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege
or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging
in the City of Eufaula in the business of renting or furnishing any room or rooms, lodging
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount to be determined by the application of the rate of two percent
of the charge for such room, rooms, lodgings, or accommodations,...
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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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23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and
interest on bonds; sinking fund. (a) Where used in this section the following words
and terms shall be given the following respective meanings: (1) BONDS. Such term, without
qualifying words or phrases, means bonds of the corporation issued under this article. (2)
CODE. The Code of Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public
corporation and instrumentality of the State of Alabama that was organized and is existing
under this article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5)
HIGHWAY GASOLINE TAX. a. The excise tax levied in subdivision (1) of subsection (a) of Section
40-17-325, exclusive of those portions of the tax in respect of aviation fuel and marine gasoline,
as those terms are used in the section; and b. The excise tax levied by Article 3 of
Chapter 17 of Title 40, exclusive of that portion of the tax in respect of diesel fuel. (6)
NET...
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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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45-3A-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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22-6-237
Section 22-6-237 Exemption from certain fees and taxes. Any other provision of law to
the contrary notwithstanding, integrated care networks as defined in this article are exempt
from the payment of any and all state, county, and municipal license fees, including any business
privilege or license tax heretofore or hereafter levied by the State of Alabama or any county
or municipality thereof. The exemptions provided by this section shall not extend to
the individual health care providers who are members of the integrated care networks. (Act
2015-322, §19.)...
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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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40-17-360
Section 40-17-360 Disposition of aviation fuel proceeds. The revenue, less the cost
of collection, obtained from the tax levied in subdivision (3) of subsection (a) of Section
40-17-325 shall be paid into the State Treasury to the credit of the Department of Transportation
and be used exclusively for the purpose of paying the cost of acquiring, engineering, construction,
improvement, and maintenance of existing or proposed airports and other air navigation facilities
within the state, for the payment of the salaries of all employees who have been transferred
from the Alabama Department of Aeronautics to the Department of Transportation under Article
12 of Chapter 1 of Title 23, and for the payment of administrative expenses incurred by the
Department of Transportation in performing aeronautical activities and for the further purpose
of creating a sinking fund for the payment of the interest and retirement of the principal
of all bonds which may be hereafter lawfully issued, sold, and...
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41-7A-45
Section 41-7A-45 Tax exemption - Qualifications. A qualified production company that
intends to expend in the aggregate one hundred fifty thousand dollars ($150,000) or more in
connection with a qualified production in the State of Alabama within a consecutive 12-month
period, upon making application for, meeting the requirements of, and receiving written certification
of that designation from the office, shall be exempted from the payment of the state portion,
but not the local portion of sales, use, and lodging taxes levied pursuant to Sections 40-23-2,
40-23-61, and 40-26-1, respectively, on production expenditures expended in Alabama in connection
with the state-certified productions. The exemption provided by this section shall
not be available for production expenditures incurred by a qualified production company after
the first twenty million dollars ($20,000,000) of production expenditures expended in Alabama
on a state-certified project. (Act 2009-144, p. 268, §6; Act...
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