45-1-243.07
Section 45-1-243.07 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 subpart,
when applied to the sales taxes authorized to be levied in Section 45-1-243.01,
shall apply to the sales taxes authorized to be levied in Section 45-1-243.01;
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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45-10-244.07
Section 45-10-244.07 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 subpart,
when applied to the sales taxes authorized to be levied in Section 45-10-244.01,
shall apply to the sales taxes authorized to be levied in Section 45-10-244.01,
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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45-12-241.01
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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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (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. (c)(1) The county commission may levy, in addition to all
other taxes, including, but not limited to, municipal gross receipts license taxes, a one
cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding
the foregoing, the additional privilege license tax imposed pursuant to this section shall
not apply to any person, firm, or corporation engaged in the business of selling machines
at retail used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, and any parts of the machines or any automobile, vehicle, truck, truck
trailer, semi-trailer, house trailer,...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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. (c)(1)
The County Commission of Fayette County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent privilege license tax
against gross sales or gross receipts which shall become effective on September 1,
2000. (2) 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 this section shall be collected by the State Department
of Revenue at the same time and in the same manner as state sales and use taxes are collected.
On or...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge
projects, and school resource officers. (a) This section shall only apply to Geneva 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) The County Commission of Geneva
County may levy, in addition to all other authorized taxes, a one percent sales tax. (2) The
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 authorized by this section
shall be collected by the State Department of Revenue or the county commission or other entity
which the county commission has contracted with to collect the taxes at the same time and
in the same manner as state sales taxes are collected. On or prior to the date the tax is
due, each person subject to the tax shall file with the...
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45-11-245.07
Section 45-11-245.07 Applicability of state provisions. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports, and keeping and preserving records with respect thereto, interest
after the due date of the state sales 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 herein, shall apply to the sales taxes authorized
to be levied herein; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making of reports, and keeping and preserving
records with respect thereto, interest after the due date of the state use...
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45-20-242.57
of the state sales tax, making of reports and keeping and preserving records with respect thereto,
interest after due date of tax, penalties for failure to pay 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 this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; 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 thereto, interest
after due date of tax, penalties for failure to pay tax, make reports or otherwise comply
with the state use tax statutes, the promulgation of rules and regulations with respect to
the state use tax, and the administration and enforcement of the...
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45-22-243.65
tax, penalties for failure to pay tax, make reports or otherwise comply with the state use
tax statutes, the promulgation of rules and regulations with respect to the state use tax,
and the administration and enforcement of the state use tax statutes, which are not inconsistent
with this subpart when applied to the county use tax levied shall apply to the county tax.
The Commissioner of Revenue and the State Department of Revenue shall have and exercise the
same powers, duties, and obligations with respect to the county taxes levied as are imposed
on the commissioner and the department, respectively, by the state sales tax statutes and
the state use tax statutes. All provisions of the state sales tax statutes and the state use
tax statutes that are made applicable to this subpart to the county taxes levied and to the
administration of this subpart are incorporated herein by reference and made a part hereof
as if fully set forth herein. (Acts 1963, 2nd Sp. Less., No. 66, p. 228, §6.)...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour 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.
(c)(1) The County Commission of Barbour County, after a public hearing, notice of which
has been given for at least two consecutive weeks in a newspaper of general circulation in
the county and by posting the notice outside the offices of the county commission, may levy,
in addition to all other previously authorized taxes, an additional one-half cent ($0.005)
privilege and excise license tax against gross sales and gross receipts. All notices shall
state the date, time, and location of the meeting at which the proposal to levy a sales, use,
and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
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