45-22-242.01
Section 45-22-242.01 Collection of tax. The tax levied under this part shall be paid to and
collected by the State Department of Revenue, hereinafter referred to as the department, at
the same time and along with the collection of the state lodging tax. (Acts 1973, No. 161,
p. 202, §2.)...
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45-26-246.01
Section 45-26-246.01 Exemptions. (a) There are exempted from the tax levied by this part and
from the computation of the amount of the tax levied or payable all of the following: Charges
for property sold or services furnished which are required to be included in the tax levied
by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to
a person for a period of 30 continuous days or more pursuant to the exemption provision of
Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the
Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption
provision of this part. (b) Notwithstanding the provisions of this section, the tax shall
not apply to the rental of living accommodations that are intended primarily for rental to
persons as their principal or permanent place of residence. (Act 2020-178, §2.)...
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45-27-245.03
Section 45-27-245.03 Provision of state use tax statutes applicable. The taxes levied by this
subpart shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by the state use tax statutes except where inapplicable
or where herein otherwise provided including all provisions of the state use tax statutes
for enforcement and collection of taxes. (Act 97-549, p. 962, §4.)...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, 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 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...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-3A-51.01
Section 45-3A-51.01 Collection of tax. The tax levied under this part shall be paid to and
collected by the Eufaula City Clerk/Treasurer at the same time as the collection of the state
lodging tax. (Act 96-620, p. 986, §2.)...
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45-41-242.01
Section 45-41-242.01 Exemptions. There are exempted from the tax levied by this article 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 included in the tax levied
by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to
a person for a period of 30 continuous days or more. (Act 88-823, 1st Sp. Sess., p. 262, §2.)...

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45-48-244.01
Section 45-48-244.01 Exemptions. There are exempted from the tax levied by this subpart 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 included in the tax levied
by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations furnished
by any hospital, nursing home, convalescent home, or by any charitable or eleemosynary institution;
charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30
continuous days or more. (Act 82-405, p. 615, § 2.)...
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40-17-341
Section 40-17-341 Remitting of taxes due to supplier or permissive supplier. (a) Each distributor
or importer shall remit to the supplier or permissive supplier, as applicable, the motor fuel
tax levied by Section 40-17-325 due on motor fuel removed at a terminal rack. At the election
of a licensed distributor or licensed importer, the supplier or permissive supplier may not
require the licensed distributor or licensed importer to pay the tax levied by Section 40-17-325
earlier than one business day before the date the supplier or permissive supplier is required
to pay the tax to this state. An election under this subsection is subject to the condition
that remittances by the licensed distributor or licensed importer of all tax due to the supplier
or permissive supplier shall be paid by electronic funds transfer. An election under this
subsection may be terminated by the supplier or permissive supplier if the licensed distributor
or licensed importer does not make timely payments to...
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40-22-3
Section 40-22-3 Tax on mortgages not applicable to any bank unless applicable to all. The term
"bank" as used in this section shall be held to mean a corporation holding a charter
issued by the Comptroller of the United States or the banking authorities of the State of
Alabama and duly authorized to receive funds on deposit, to be repaid on demand, and to carry
on the general business of banking and subject to all the laws of the state applicable to
corporations carrying on the business of banking. No tax as levied by the state in the recording
of mortgages of whatever kind filed for record in the probate court in any county in the state
shall be levied upon or collected from any bank in this state unless the said tax shall be
applicable to and collected from all banks and banking institutions doing business in the
State of Alabama. (Acts 1947, No. 181, p. 66.)...
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