45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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45-17-243.06
Section 45-17-243.06 Applicability of state sales and use tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of monthly reports, and keeping and preserving records with respect thereto,
interest after the due date of the tax, penalties for failure to pay the tax, make reports
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with the provisions of this part, when applied to
the sales taxes authorized to be levied in Section 45-17-243.01, shall apply to the sales
taxes authorized to be levied in Section 45-17-243.01; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports, and keeping and preserving records with respect...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and 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...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition
to all other taxes presently levied, an additional sales and use tax not to exceed the highest
municipal rates collected in the county. These additional rates shall be as follows: General
sales, sales and use tax rate of a rate equal to the highest municipal rate collected on April
14, 2006; automobile sales and use rate of two percent; agricultural machinery sales and use
tax of two percent; and manufacturing machine sales and use tax rate of two percent. Except
as herein provided, these rates shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006.
These rates shall also apply to the area of the county which constitutes the police jurisdiction
for a municipality located outside the county provided the municipality has a sales and use
tax in effect in the police jurisdiction in the county...
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45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall be collected by the State Department of Revenue, the county, or by contract
to a business that collects sales tax 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 part may defer reporting credit sales until after...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
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40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman 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,
bonds or other evidences of debts or stock, nor sales of...
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