45-10-244.32
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby
authorized to levy and impose a one percent sales or gross receipts tax upon the sales of
all tangible personal property sold in Cherokee County, Alabama. There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any business and the gross proceeds of
all sales which are presently exempted under the state sales tax statutes from the computation
of the amount of the state sales tax. (Act 85-625, p. 952, §3.)...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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45-20-242.22
Section 45-20-242.22 Levy of tax; exemptions. (a) The Covington County Commission is authorized
to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible
personal property sold in Covington County, Alabama. (b) There are exempted, however,
from this section and from the computation of the amount of the tax imposed in this section,
the gross receipts of any business and the gross proceeds of all sales which are presently
exempted under the state sales tax statutes from the computation of the amount of the state
sales tax. (Act 86-703, 1st Sp. Sess., p. 109, §3.)...
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45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.
(a) There is hereby levied and imposed with the county, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be, and within specified areas
at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any business and the gross proceeds of
all sales which are presently exempted under the state sales tax statutes from the computation
of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
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45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby
authorized to levy and impose, in addition to all other taxes, including municipal gross receipts
license taxes now imposed by law, a special county one-third cent privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. (b) There are exempted,
however, from this section and from the computation of the amount of the additional tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of the state sales and use tax. (Act 91-434, p. 771, § 3.)...
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45-41-244.21
the state sales tax statutes from the computation of the amount of the state sales tax. And
there is also exempted from the levy the storage, use, or other consumption of property, the
storage, use, or other consumption of which is exempted under the state use tax statutes from
the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable
for the tax imposed, and the liability shall not be extinguished until the tax has been paid
by such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee County shall be sufficient
to relieve the purchaser from further liability for the tax to which such receipt may refer.
The term registered seller means the person registered with the...
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45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby
authorized with or without a referendum of the people, to levy and impose, in addition to
all other taxes, including municipal gross receipts license taxes now imposed by law, a special
county privilege license tax paralleling the state sales tax, such privilege license tax to
be determined by the application of rates against gross sales or gross receipts, as the case
may be, and within specified areas at the rate of one percent of the gross proceeds of sales
or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum
election on the issue of an additional sales tax in any manner which it deems appropriate
and the costs of such election shall be paid from the county general fund. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
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45-14-243.02
Section 45-14-243.02 Levy of tax; exemptions. (a) The county commission is hereby granted the
authority, if they so desire or deem necessary, to levy and impose in addition to all other
taxes, including municipal gross receipts license taxes now imposed by law, a special county
one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas. (b) There are exempted, however, from the provisions
of this part and from the computation of the amount of the additional tax imposed in this
part, the gross receipts of any business and the gross proceeds of all sales which are presently
exempted under the state sales tax statutes from the computation of the amount of the state
sales tax. (Act 89-298, p. 482, §3.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission
is authorized to levy and impose, in addition to all other taxes, including municipal gross
receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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