45-1-245.01
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of 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 Section 40-26-1. A subsequent amendment or change to Section 40-26-1
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 which are intended primarily for rental to persons as their principal
or permanent place of residence. (Act 2019-211, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.01.htm - 1K - Match Info - Similar pages

45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due Cullman County and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom taxes are due or who is required to collect
the taxes. All provisions of the revenue laws of this state which apply to the enforcement
of liens for privilege or license taxes due the state shall apply fully to the collection
of the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state lodging tax. The department shall have full authority to employ...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.09.htm - 1K - Match Info - Similar pages

45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties, shall constitute and be secured by a lien upon the property
of the person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.09.htm - 1K - Match Info - Similar pages

40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
provided herein, a privilege or license tax against every home service provider doing business
in the State of Alabama on account of the furnishing of mobile telecommunications service
to a customer with a place of primary use in the State of Alabama by said home service provider.
The amount of the tax shall be determined by the application of the rates against gross sales
or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile
telecommunications service to a customer with a place of primary use in the State of Alabama
and shall be computed monthly with respect to each person to whom services are furnished at
the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six
percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

40-26-20
Section 40-26-20 Disposition of proceeds of tax. One-fifth of the proceeds of the tax
levied by this chapter in counties which are members of the Alabama Mountain Lakes Association,
after deduction of an agreed upon cost of collection between the counties involved and the
state Department of Revenue, such cost of collection not to exceed five percent, shall be
appropriated in the following manner: Fifty percent of said portion shall be appropriated
to the Alabama Mountain Lakes Association to be used for promotion of tourism and travel.
The remaining fifty percent of said portion shall be paid to the respective counties to be
used for the promotion of tourism, recreation and conventions. Said money shall be controlled
by the county commission unless local law provides otherwise. The balance of all taxes or
other funds received or collected by the department under the provisions of this chapter shall
be without delay deposited in the State Treasury. Three-fourths of said balance of the...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-20.htm - 1K - Match Info - Similar pages

45-15-241.01
Section 45-15-241.01 Exemptions. (a) There are exempted from the provisions of 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 continuous days 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 which are intended primarily
for rental to persons as their principal or permanent place of residence. (Act 2001-387, p.
494, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.01.htm - 1K - Match Info - Similar pages

45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county and may be collected by civil suit, in addition to all other methods provided by law
and in this part. The taxes, together with interest and penalties with respect thereto, shall
constitute and be secured by a lien upon the property of the person from whom said taxes are
due or who is required to collect the taxes. All provisions of the revenue laws of this state
which apply to the enforcement of liens for privilege or license taxes due the state shall
apply fully to the collection of the county taxes levied hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.09.htm - 1K - Match Info - Similar pages

45-2-243.26
Section 45-2-243.26 Exemptions. (a) There are exempted from the provisions of the tax
levied by this subpart and from the computation of the amount of the tax levied or payable
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 subpart. (b) Notwithstanding the aforesaid provisions of this
section, the tax shall not apply to the rental of living accommodations which are intended
primarily for rental to persons as their principal or permanent place of residence. (Act 93-706,
p. 1352, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.26.htm - 1K - Match Info - Similar pages

45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Escambia County. The tax, 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 tax. Escambia County shall collect the tax, enforce
this subpart, and have and 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
Escambia County. (Act 2017-272, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.64.htm - 891 bytes - Match Info - Similar pages