45-1-233
Section 45-1-233 Police jurisdiction within Autauga County. No municipality whose corporate
limits do not lie within or extend into and embrace and include a portion of Autauga County
shall have or exercise police jurisdiction within Autauga County; nor shall the municipality
exercise police jurisdiction, police powers or taxing powers within Autauga County or over
or on any person in Autauga County or property or business or trade or profession in Autauga
County; nor shall the municipality levy, fix, or collect any license or fee of any kind in
Autauga County; nor shall any ordinance of the municipality enforcing police or sanitation
regulations or prescribing fines or penalties for violation thereof have force or effect in
Autauga County. (Act 98-302, p. 496, §1.)...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene 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 sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax
in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made
of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description
made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette
sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1).
(3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five
cents ($.25) for each sack, plug, package, or other...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, 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 against the person 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 and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, 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 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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 this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-2-244.185
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing
in any business for which a privilege or license tax is imposed hereby to keep and preserve
suitable records of the gross proceeds of any such business and such other books or accounts
as may be necessary to determine the amount of tax for which he or she is liable hereunder.
It shall be the duty of every person to keep and preserve for a period of three years, all
invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed
and all such books, invoices, and other records shall be open for examination at any time
by the county commission or its agent. Any person leasing, who in addition leases for releasing,
shall keep his or her books so as to show separately the gross proceeds of leasing for releasing.
Each occurrence of a failure to keep records or allow examination thereof shall constitute
a separate offense. Any person who shall fail to keep records as...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only
to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of
every kind now imposed by law, a privilege or license surcharge upon every person, firm, or
corporation engaging 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 of one dollar and fifty cents ($1.50) per night per room,
rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of
Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place....
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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