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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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant
to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Jefferson County pursuant to this section
shall be allocated...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to
all other taxes imposed by law, there is hereby levied an additional privilege or license
tax, in the amount hereinafter prescribed against any person, organization, or other entity
engaging or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson
Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall
be used for the support of the operation of the authority, including, but not limited to,...

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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied
in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission
or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to
and collected by the Houston County Commission or its designee. The taxes levied by this subpart
shall constitute a debt due Houston County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the taxes are due or who is required to collect the taxes. (b) All
provisions of the state sales tax statutes and state use tax statutes with respect to the
payment, assessment, and collection of the state sales tax and state use tax, making of reports,
and keeping and preserving of records with respect thereto, penalties for failure to...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, 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 three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...

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45-26-200.02
Section 45-26-200.02 Mobile homes. (a) Every person, firm, or corporation who owns,
maintains, or keeps in Elmore County a mobile home, except a mobile home which constitutes
a part of his or her stock as a dealer and except a mobile home which has been assessed for
ad valorem taxation as a part of the realty, shall pay an annual registration fee of three
dollars ($3). Every person, firm, or corporation who owns, maintains, or keeps a mobile home
which is considered for ad valorem tax purposes as separate from the realty on which it sits
shall receive a colored decal upon the payment of both his or her mobile home registration
fee and ad valorem taxes on the mobile home. Every person, firm, or corporation who owns,
maintains, or keeps a mobile home which is considered for ad valorem tax purposes as a part
of the realty on which it sits shall receive an alternative color decal upon the payment of
the ad valorem tax on the mobile home. The decals shall be designed by the State Department...

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