45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision
of the County Commission of Lowndes County. The commission shall provide...
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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon
a majority vote of the members and in addition to all other taxes, may levy a sales and use
tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county and, in addition, may levy a sales and use tax in the amount of up to two percent
on sales, use, storage, consumption, or gross receipts outside of the corporate limits of
the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby.
(b) The gross receipts of any business and the gross proceeds of all sales and use of products
or services which are presently exempt under the state sales and use tax statutes are exempt
from the taxes authorized by this part. In addition, the gross receipts and gross proceeds
from the sale and use of all motor vehicles and agricultural machinery and equipment and related
items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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45-24-241.02
Section 45-24-241.02 Levy of special property tax. The County Commission of Dallas County
is authorized and empowered to levy and collect a special property tax, in addition to all
other taxes now or hereafter provided by law, not exceeding three and one-half mills on each
one dollar's worth of taxable property outside the corporate limits of the City of Selma,
as assessed for state ad valorem taxation during the preceding year. The proceeds of the additional
taxes levied by this part shall be used exclusively for fire, emergency medical, and rescue
services. (Act 91-535, p. 962, §3; Act 91-729, p. 1419, §3.)...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, it being the purpose and intent of this
provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor
shall state the amount of the tax separately from the price of the cigarettes on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the county for
collecting the tax levied pursuant to this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the county commission. The charge shall not
exceed five percent of the total amount of the tax collected in the county. The charge may
be deducted each month from the gross revenues from the tax before certification of the amount
of the proceeds due the county for that month. The Commissioner of Revenue shall pay into
the State Treasury all amounts collected under this subpart, as the tax is received by the
department on or before the first day of each successive month. The commissioner shall certify
to the Comptroller the amount collected and paid into the State Treasury for the benefit of
the county during the month immediately preceding the certification. The Comptroller shall
issue a warrant each month payable to the county treasurer in an amount equal...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department
of Revenue shall charge the county for collecting the sales tax levied under this subpart
an amount of the percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the county commission, but the charge shall not, in any event, exceed five
percent of the total amount of the sales tax collected in the county pursuant to this subpart.
The charge for collecting the sales tax may be deducted each month from the gross revenues
from the sales tax before certification of the amount of the proceeds thereof due the county
for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue
collected pursuant to this subpart, as the tax is received by the Department of Revenue, and
on or before the first day of each successive month, commencing with the month following the
month in which the department makes the first collection hereunder the commissioner...
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