28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-46-84.01
Section 45-46-84.01 Special court filing fee. (a) In Marengo County, a special court filing
fee of ten dollars ($10) shall be collected by the judge of probate on all petitions that
initiate a judicial proceeding in the probate court of the county. The special court filing
fee shall be in addition to all other filing fees required by law to be collected. (b) The
judge of probate shall deposit all funds collected into a special fund to be maintained by
the judge of probate for improved recording, archiving, Internet technology, preservation,
and retrieving of records and other equipment, maintenance, training, and services necessary
for the improvement of the recording, court, and license divisions of the office of the judge
of probate. (c) This section is cumulative. Nothing contained in this section shall alter
or change an existing law relating to charges and fees to be collected by the Judge of Probate
of Marengo County. (Act 2011-238, p. 432, §§ 1-3.)...
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45-28-84
Section 45-28-84 Filing fee for mental health program. (a) The Probate Judge of Etowah County
shall charge a fee of two dollars ($2) for filing for record or for recording each and every
instrument, paper, writing, document, or decree in his or her office, including each real
estate instrument, real estate mortgage, warranty deed, power of attorney, quitclaim deed,
judgment, timber deed, deed/executive deed, subordination agreement, agreement, land lease,
partial release/release, affidavit, official bond, plat, oath of office, bill of sale, custodian
bond, declaration of trust, financing statement, transfer, assignment, satisfaction, bond
of indemnity, declaration of vacation, lis pendens notice, order approving trustees bond,
and excerpts of minutes. This fee shall not apply to judicial matters filed in the probate
court section of the Probate Court of Etowah County nor shall the additional fee apply to
marriage licenses. (b) By the tenth of the month following collection, all funds...
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45-4-243.60
Section 45-4-243.60 Collection and disposition. (a) In addition to all other fees and costs
provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb
County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem
taxes are collected. The special additional transaction fees shall be collected by the tax
collector and deposited in the county general fund for appropriation for law enforcement purposes.
(b) Those persons exempted from paying ad valorem taxes are also exempted from the special
transaction fee levied pursuant to this section. (Act 93-520, p. 853, §§1, 2.)...
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45-39-201.02
Section 45-39-201.02 Transaction fee; transfer fee; delinquency fee. (a) This section shall
apply only in Lauderdale County. (b) In addition to all other fees and costs provided by law,
a special transaction fee in an amount to be determined by the county commission, but not
exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License
Commissioner for all transactions transacted in his or her office excepting hunting, fishing,
and driver's licenses. (c) In addition to all other fees and costs provided by law, a special
transfer fee in an amount to be determined by the county commission, but not exceeding four
dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer
of a motor vehicle license tag as described in Section 40-12-261. (d) In addition to all other
fees, penalties, and interest, a special delinquency fee in an amount to be determined by
the county commission, but not exceeding four dollars ($4), shall be...
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45-40-83.21
Section 45-40-83.21 Additional recording fee. (a) Pursuant to the authority granted by Amendment
321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence
County, a recording fee of four dollars ($4) shall be paid to the judge of probate and collected
by the judge of probate, with respect to each instrument that may be filed for record in the
office of the judge of probate. No such instrument shall be received for record in the office
of the judge of probate unless the recording fee of four dollars ($4) is paid. The recording
fee shall be in addition to all other fees, taxes, and other charges required by law to be
paid upon the filing for record of any instrument in the probate office. All recording fees
so collected shall be deposited by the judge of probate to any bank in Lawrence County and
spent by the judge of probate at his or her discretion for the purchase or lease of additional
equipment and for the general operation of the office of the...
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45-17-82.20
Section 45-17-82.20 Additional recording fee; audit. (a) Pursuant to the authority granted
by Amendment 136 of the Constitution of Alabama of 1901, and Section 12-19-90(d), in Colbert
County, a recording fee of two dollars ($2) shall be paid to the county and collected by the
judge of probate, with respect to each instrument that may be filed for record in the office
of the judge of probate. No instrument shall be received for record in the office of the judge
of probate unless the recording fee of two dollars ($2) is paid. The recording fee shall be
in addition to all other fees, taxes, and other charges required by law to be paid upon the
filing for record of any instrument in the probate office. All recording fees so collected
shall be deposited by the judge of probate in any bank in Colbert County and expended at the
discretion of the judge of probate for general operation of the probate office. (b) On May
7, 1992, the judge of probate shall post in a conspicuous manner in the...
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