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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy,
in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within
Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon the sale of such
gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being that the tax shall...
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45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in addition
to all other taxes imposed by law, an excise tax on persons selling, distributing, storing,
or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county
at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail
dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing,
or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline
or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment
shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant
to this part shall apply to persons, firms, corporations,...
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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the Covington County Commission, or Department
of Revenue, or other collection agent as may be designated by resolution of the county commission,
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month, every person on whom the tax is levied by this part
shall render to the designated collection agent on a form prescribed by the agent, a true
and correct statement showing the gross proceeds of the business subject to the tax for the
then preceding month, together with other information as the designated collection agent requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and
to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages
45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain
tobacco products in Hale County, a county privilege, license, or excise tax of five cents
($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The
privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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45-41-241.01
Section 45-41-241.01 Ad valorem tax increase. (a) As used in this section, the following words
and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment to the Constitution
that was proposed by Act 683, H. 512, 1969 Regular Session. (2) AMENDMENT 373. That amendment
to the Constitution that was proposed by Act 6, 1978 Second Special Session. (3) CONSTITUTION.
The Constitution of Alabama of 1901. (4) COUNTY. Lee County, Alabama. (5) COUNTY COMMISSION.
Lee County Commission. (6) SPECIAL TAX. The district ad valorem tax authorized in Amendment
309 and levied and collected on taxable property in the county school district in the county,
being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City.
(b) The county presently levies and collects the special tax at a rate of fifty cents ($.50)
on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to
Amendment 309 and an election held in the district on...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
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45-11-246.04
Section 45-11-246.04 Collection and enforcement. The taxes levied by this part shall constitute
a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the taxes. The county shall collect the taxes and enforce this part and
shall have and may exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the sales and use taxes in the county.
The county may adopt any rules necessary to provide for the collection and administration
of the taxes. (Act 2019-170, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.04.htm - 998 bytes - Match Info - Similar pages
45-11-247.01
Section 45-11-247.01 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. (a) The County
Commission of Chilton 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. Notwithstanding the foregoing, the amount authorized to be
levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery,
boats, and machinery used for manufacturing, which are exempt from the provisions of this
part. (b) 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 part. (Act 96-631, p. 1002, §3.)...
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