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 ($0.005) shall be considered by the...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm,
partnership, corporation, association, or combination who, for a fee, severs clay, sand, or
gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing
clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting,
mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within
Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional
severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard,
or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever
is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected
based upon tons or yards sold. Each producer shall collect the fee from the...
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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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45-20-242.21
Section 45-20-242.21 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4,
providing for the levy of a state sales tax shall wherever used in this subpart, have the
same meanings respectively ascribed to them, in the sections except where the context herein
clearly indicates a different meaning. In addition, the following words, terms, and phrases
where used in this subpart shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY COMMISSION.
The Covington County Commission. (3) MONTH. The calendar month. (4) STATE SALES TAX. The tax
imposed by the state sales tax statutes. (5) STATE SALES TAX STATUTES. Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4, which levy a certain
retail sales tax, and include all statutes, including amendments to those sections which expressly
set forth any exemptions from the computation of the tax levied by the...
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11-51-90.1
license. Provided, however, that: a. Gross receipts shall not include any of the following
taxes collected by the business on behalf of any taxing jurisdiction or the federal government:
All taxes which are imposed on the ultimate consumer, collected by the taxpayer, and remitted
by or on behalf of the taxpayer to the taxing authority, whether state, local, or federal,
including utility gross receipts taxes levied pursuant to Article 3, Chapter
21, Title 40; license taxes levied pursuant to Article 2, Chapter
21, Title 40; or reimbursements to professional employer organizations
of federal, state, or local payroll taxes or unemployment insurance contributions; but no
other deductions or exclusions from gross receipts shall be allowed except as provided in
this article. b. A different basis for calculating the business license may be used
by a municipality with respect to certain categories of taxpayers as prescribed in Section
11-51-90.2. c. For a utility or other entity described in...
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45-35-244.04
the tax. All revenue laws of this state which apply to the enforcement of liens for license
taxes due this state shall apply fully to the collection of the tax herein levied, and the
Houston County Commission or its designee shall collect the tax and enforce this subpart and
shall have and exercise for the collection and enforcement all rights and remedies that the
State of Alabama or the Alabama State Department of Revenue has for the collection of the
state sales tax. The Houston County Commission or its designee shall have full authority to
employ counsel, including, but not limited to, the county attorney, as it deems necessary
to enforce collection of the tax levied by this subpart, and to otherwise enforce this subpart,
including any litigation involving this subpart, and the Houston County Commission or its
designee shall pay counsel fees as it deems necessary and proper from the proceeds of the
tax collected hereunder. (Act 89-480, p. 1003, §5; Act 95-407, p. 856, §1.)...

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45-2-244.071
Section 45-2-244.071 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4
providing for the levy of a state sales tax shall, wherever used in this subpart, have the
same meanings respectively ascribed to them in the sections, except where the context herein
clearly indicates a different meaning. In addition, the following words, terms, and phrases
where used in this subpart shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) COUNTY. Baldwin County. (2) MONTH. The calendar
month. (3) STATE SALES TAX. The tax imposed by the state sales tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
and 40-23-4. (Act 83-532, p. 827, §2; Act 2017-447, §1.)...

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45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) BUSINESS. Any activity engaged in by any person with the object of gain, profit,
benefit, or advantage, either direct or indirect to the person, including vocations, occupations,
callings, and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing
body of Etowah County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax.
(5) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate,
or other entity. (b) The purpose of this section is to equalize the burden of taxation by
authorizing the county commission to impose a license or privilege fee upon persons presently
paying no license or privilege fee for the privilege of engaging in certain businesses in
the county. The further purpose of this section is to generate additional...
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45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall
have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers,
inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared
or maintained on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared
in such manner as to be suitable for chewing only and not suitable for smoking. (3) CIGARS,
CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly
or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure
or flavored, adulterated, or mixed with any other ingredient, if the roll has a wrapper made
wholly or in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate
or similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
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11-40-62
Section 11-40-62 Definitions. As used in this article, the following
words and phrases shall have the following meanings: (1) INTERESTED PARTY. Includes
the following parties: a. The person who last appears as owner of the real property in the
county office of the judge of probate's property records. b. The current mortgagee of record
of the property or assignee of record of the mortgagee. c. The current holder of a beneficial
interest in a deed of trust recorded against the real property. d. A tax certificate holder.
e. A tax sale purchaser that holds a deed of purchase in accordance with Section 40-10-29.
f. Any party having an interest in the real property, or in any part thereof, legal or equitable,
in severalty or as tenant in common, whose identity and addresses are reasonably ascertainable
from the records of the Class 2 municipality or records maintained in the county office of
the judge of probate or as revealed by a full title search, consisting of 50 years
or more. g. An...
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