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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby levied
a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG)
in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1, 2023,
the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG)
will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed
natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection
(a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax on liquefied
natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed by subsection
(a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective October 1, 2028,
in the event that an additional gasoline excise tax, which is not referenced in subsection
(a)(1) of Section 40-17-325, is levied, the excise tax on compressed...
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40-21-126
Section 40-21-126 Tax on mobile radio communication services. There is hereby levied a tax
on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code
of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in
Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its
rulemaking authority to ensure that the application of this tax complies with all applicable
federal laws and regulations. (Act 2001-1090, 4th Sp. Sess., p. 1120, §2.)...
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45-11-246.02
Section 45-11-246.02 Collection of tax. The taxes levied by this part shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in the
county and those sales and use taxes applicable only to the county. (Act 2019-170, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.02.htm - 581 bytes - Match Info - Similar pages
45-18-242.01
Section 45-18-242.01 Collection of tax. The tax levied under this part shall be paid to and
collected by the county or the collection agency from time to time designated in writing by
the governing body of the county to serve in such capacity for and on behalf of the county
(the county or any such collection agency, as applicable, being hereinafter, for these purposes,
referred to as the "agency"). (Act 98-657, p. 1440, §2.)...
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45-27-245.62
Section 45-27-245.62 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in Escambia
County and those sales and use taxes applicable only to Escambia County. (Act 2017-272, §4.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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45-39-244.01
Section 45-39-244.01 Exemptions. 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 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 86-411, p. 599,
§2.)...
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45-3A-30.01
Section 45-3A-30.01 Exemptions and application of tax. (a) Each of the following charges 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: Charges for property sold or services furnished which
are required to be included in the tax levied by the state sales tax act; and 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
which are intended primarily for rental to persons as their principal or permanent place of
residence. (Act 2000-372, p. 586, §2.)...
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45-4-244.43
Section 45-4-244.43 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in the
county and those sales and use taxes applicable only to the county. (Act 2019-332, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.43.htm - 580 bytes - Match Info - Similar pages
45-44-247.03
Section 45-44-247.03 Collection of tax. The tax levied by this part shall be collected at the
same time and in the same manner as the state sales and use taxes are collected in the county
and those sales and use taxes applicable only to the county. (Act 2019-337, §4.)...
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