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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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject
to subsection (d), the county commission is authorized, by resolution duly adopted, to levy,
in addition to all other taxes now imposed or authorized by law, and to collect as herein
provided, a privilege or license tax, herein called a sales tax, against each person making
retail sales of tangible personal property or amusements in the county at a rate not to exceed
one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise
tax, herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required
to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...

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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock 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) The County Commission of Bullock County 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, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. 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. Notwithstanding the foregoing, the amount authorized to be levied...

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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...

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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale County for which the tax is levied to fail or refuse to add to the sales price and
collect from the purchaser the amount due on account of the tax herein provided, to refund
or offer to refund all or any part of the amount collected or absorb, or advertise directly
or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation,
club, or association violating this section shall be subject to a civil penalty of
not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act
in violation of this section shall constitute a separate offense. (1) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Hale County
Tax...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee 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) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion
County Commission is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law and to collect as herein provided, a privilege
or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house
trailer required to be registered or licensed with the Marion County Judge of Probate and
purchased other than at wholesale in the county from any person, firm, or corporation which
is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers,
or house trailers an amount equal to one and one-half percent of the purchase price. (b) The
Marion County Commission is hereby authorized to levy and impose in the county, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, an
excise or use tax on the storage, use, or other consumption in the county of any...
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