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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
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
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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45-10-244.01
Section 45-10-244.01 Authorization of levy of sales tax. (a) The governing body of the county
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
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation, (including the State of Alabama, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of such institutions) engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, (not including,...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is 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 against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is 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 against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-27-247.05
Section 45-27-247.05 Supply of stamps; forms and supplies. The Judge of Probate of Escambia
County, Alabama, shall keep on hand for sale an adequate quantity of stamps to be affixed
to each package of cigarettes in denominations as required under this subpart. Each such stamp
shall have inscribed thereon the words, County of Escambia Cigarette Tax, but the words need
not be arranged in the foregoing order and may be abbreviated. Likewise the Judge of Probate
of Escambia County, Alabama, shall keep on hand an adequate supply of forms and other necessary
supplies as may be required for the proper enforcement of this subpart, and all necessary
forms and supplies other than the stamps herein mentioned shall be furnished free of charge
to each wholesaler and jobber as needed. (Act 1953, No. 565, p. 805, ยง6.)...
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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
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
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
6-12-2
Section 6-12-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ADJUSTED FOR INFLATION. Increased in accordance with the formula for inflation
adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) AFFILIATE. A person
who directly or indirectly owns or controls, is owned or controlled by, or is under common
ownership or control with, another person. Solely for purposes of this definition, the terms
"owns," "is owned," and "ownership" mean ownership of an equity
interest, or the equivalent thereof, of ten percent or more, and the term "person"
means an individual, partnership, committee, association, corporation, or any other organization
or group of persons. (3) ALLOCABLE SHARE. Allocable share as that term is defined in the Master
Settlement Agreement. (4) CIGARETTE. Any product that contains nicotine, is intended to be
burned or heated under ordinary conditions of use, and consists of or contains (i) any roll
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12-2.htm - 7K - Match Info - Similar pages
40-8-1
clearly indicates otherwise: (1) AGRICULTURAL AND FOREST PROPERTY. All real property used for
raising, harvesting, and selling crops or for the feeding, breeding, management, raising,
sale of, or the production of livestock, including beef cattle, sheep, swine, horses, ponies,
mules, poultry, fur-bearing animals, honeybees, and fish, or for dairying and the sale of
dairy products, or for the growing and sale of timber and forest products, or any other agricultural
or horticultural use or animal husbandry and any combination thereof. (2) HISTORIC
BUILDINGS AND SITES. Regardless of the use to which such property is put, all buildings or
structures (i) determined eligible by the state historic preservation officer for listing
on the National Register of Historic Places; or (ii) located in a registered historic district
and certified by the United States Secretary of the Interior as being of historic significance
to the district. (3) PRIVATE PASSENGER AUTOMOBILES AND MOTOR TRUCKS OF...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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