45-25-242.01
Section 45-25-242.01 Levy of tax. The governing body of DeKalb County, Alabama, may
impose an excise tax of not exceeding one cent ($0.01) per gallon on persons, corporations,
copartnerships, companies, agencies, or associations engaged in the business of selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline or other liquid motor
fuels or devices or substitutes therefor in DeKalb County, Alabama, and to require every distributor,
retail dealer, or storer of gasoline as herein defined to pay excise tax of one cent ($0.01)
per gallon upon the selling, distributing or withdrawing from storage for any use, gasoline
as herein defined in DeKalb County, Alabama; provided that the excise tax levied by this subpart
shall not be levied upon the sale of gasoline in inter state commerce, and provided further
that if the excise tax imposed by this subpart upon the sale of such gasoline shall have been
paid by a distributor or by retail dealer or storer, such...
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45-41A-10.13
Section 45-41A-10.13 Exemption from taxation. The authority formed under this part the
property and income of the authority (whether used by it or leased to others), all bonds issued
by the authority, the income from such bonds or from any other sources, the interest and other
profits from such bonds enuring to and received by the holders thereof, conveyances by and
to the authority shall be exempt from all taxation in the state. The authority shall not be
obligated to pay any fees, taxes, or costs to the Judge of Probate of Lee County in connection
with its incorporation or with any amendment to its certificate of incorporation or otherwise
or to any judge of probate of any county in connection with the recording by it of any document
or otherwise, the authority being hereby exempted from the payment of any such fees, taxes,
and costs. No license or excise tax may be imposed by any authority with respect to the privilege
of engaging in any of the activities authorized by this part,...
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11-92C-13
Section 11-92C-13 Exemption from taxation. (a) Any authority formed under this chapter,
a cooperative district of which the authority is a constituent member, the sales, property,
and income of the authority or cooperative district, whether used by it or leased to others,
all bonds issued by the authority or cooperative district, the income from the bonds or from
other sources, the interest and other profits from the bonds inuring to and received by the
holders thereof, conveyances by and to the authority or cooperative district of which the
authority is a member, and leases, mortgages, and deeds of trust by and to the authority or
the cooperative district are exempt from all taxation in the state, inclusive of any ad valorem
taxes or lodgings taxes imposed by the State of Alabama, a municipality, or county. The authority
is exempt from the payment of any fees, taxes, or costs to the judge of probate of any county
in connection with its incorporation or with any amendment to its...
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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order
to provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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40-18-373
Section 40-18-373 Approved companies. In order for a company to be an approved company,
all of the following shall occur: (1) For any company that proposes a qualifying project,
the Secretary of Commerce shall make all of the following findings: a. That the project is
in fact a qualifying project; b. That the qualifying project will not decrease, directly or
indirectly, Alabama's exports; and c. That the amount of tax incentives sought are exceeded
by anticipated revenues for the state, including income, property, business privilege, utility,
gross receipts, sales, and use tax revenues that are generated by the economic activity resulting
from the project, as they arise from the following aspects of the qualifying project: 1. Construction
activities related to the qualifying project; 2. The purchase of building materials and the
initial equipping of the qualifying project; 3. The subsequent equipping of the qualifying
project; and 4. The operation of the qualifying project. (2) Upon...
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section
40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16,
may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto;
provided, that: Such products are sold and shipped or delivered in interstate commerce to
a person outside of this state, and such wholesaler or jobber shall have on file, for a period
of three years, subject to inspection by the department, a record of such sale, and also the
original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier,
contract carrier or post office showing shipment for delivery in such other state, or, if
delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt
showing such delivery in addition to the record, original purchase order and copy of the invoice
relating to such sale. (b) Such duly qualified wholesaler or jobber may...
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45-18-242
Section 45-18-242 Lodging tax levied; exemptions. (a) There is levied in Conecuh County,
in addition to all other taxes now imposed by law, a privilege or license tax paralleling
the state tax on the businesses of renting rooms, lodging, or accommodations to transients
as provided for in Chapter 26, Title 40, hereinafter referred to as the state lodging tax,
in the manner and at the rate hereinafter prescribed. (b) Upon every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
engaged in or continuing within the county the business of renting or furnishing any room
or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed and breakfast
facility, tourist camp, tourist cabin, tourist court, or any other place in which rooms, lodgings,
or accommodations are rented or furnished to transients for a consideration, a privilege or
license tax is levied in an amount to be determined by application of the rate of...
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45-19-200
Section 45-19-200 County license inspector. (a) In Coosa County, there is created and
established the office of county license inspector. With the approval of the county commission,
the chair of the county commission shall appoint the license inspector, who shall serve at
the pleasure of such appointing authority. (b) The salary of the license inspector shall be
in such sum as shall be approved by the county commission and shall be payable in equal monthly
installments out of the undivided proceeds beer tax fund. (c) The license inspector shall,
upon entering upon the duties of his or her office, take the oath of office prescribed in
the constitution, and shall enter into bond, which bond shall be conditioned as other official
bonds are conditioned and be in such penal sum and form as the county commission may prescribe.
The bond shall be approved by and filed with the judge of probate of the county and may be
made by any surety company or companies authorized and qualified to do...
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45-23A-91.13
Section 45-23A-91.13 Exemption from taxation. The authority formed under this part,
the property and income of the authority (whether used by it or leased to others), all bonds
issued by the authority, the income from such bonds or from any other sources, the interest
and other profits from such bonds enuring to and received by the holders thereof, conveyances
by and to the authority, and leases, mortgages, and deeds of trust by and to the authority
shall be exempt from all taxation in the state. The authority shall not be obligated to pay
any fees, taxes or costs to the Judge of Probate of Dale County in connection with its incorporation
or with any amendment to its certificate of incorporation or otherwise or to any judge of
probate of any county in connection with the recording by it of any document or otherwise,
the authority being hereby exempted from the payment of any such fees, taxes, and costs. No
license or excise tax may be imposed by any authority with respect to the...
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45-27A-31.13
Section 45-27A-31.13 Exemption from taxation. The authority formed under this part,
the property and income of the authority, whether used by it or leased to others, all bonds
issued by the authority, the income from such bonds or from any other sources, the interest
and other profits from such bonds enuring to and received by the holders thereof, conveyances
by and to the authority and leases, mortgages, and deeds of trust by and to the authority
shall be exempt from all taxation in the state. The authority shall not be obligated to pay
any fees, taxes, or costs to the Judge of Probate of Escambia County in connection with its
incorporation or with any amendment to its certificate of incorporation or otherwise or to
any judge of probate of any county in connection with the recording by it of any document
or otherwise, the authority being hereby exempted from the payment of any such fees, taxes,
and costs. No license or excise tax may be imposed by any authority with respect to the...

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