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45-14-200
Section 45-14-200 Additional issuance fee on motor vehicles, manufactured homes, motor
homes, and motorcycles. (a) This section shall apply only to Clay County. (b)(1) The
County Commission of Clay County, in addition to all other charges, costs, taxes, or fees
levied on the issuance of all motor vehicles, manufactured homes, mobile homes, and motorcycles
of any nature may levy a fee of up to ten dollars ($10) per license plate or decal. The fee
authorized by this section may be levied on January 1, 2002, and shall apply to any
motor vehicle, manufactured home, mobile home, or motorcycle subject to registration or transfer
of ownership. (2) The annual fee increased by up to ten dollars ($10) for license plates and
decals pursuant to subdivision (1) shall not apply to any of the following license plates
or decals: a. Dealer. b. Disability access. c. Governmental. d. Manufacturer. e. All military.
f. All distinctive license plates exempt from license tax and registration fees. (c) All...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the
address shown on the application or on the certificate of title. The owner, within 30 days
after the address is changed from that shown on the application or on the certificate of title,
shall notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected 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 and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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45-8-203
Section 45-8-203 Motor vehicle registration renewals. (a) A special issuance fee of
twenty-five cents ($0.25) shall be collected by the License Commissioner of Calhoun County
on each motor vehicle registration renewal. The special issuance fee shall be in addition
to all other fees, taxes, and other charges provided by law. The special issuance fee shall
be retained by the license commissioner and may be used for the improvement of services and
the operation of the office of the license commissioner and in the performance of the official
duties of the license commissioner. The use of the proceeds includes, but is not limited to,
the preservation and storage related to motor vehicle registrations, boat registrations, business
licenses, door-to-door sales, rental lease and manufactured homes, and for the purchase, installation,
improvement, development, and maintenance of equipment and technology, and any other improvements
or expenditures necessary for the administration of the office....
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45-26-200.02
Section 45-26-200.02 Mobile homes. (a) Every person, firm, or corporation who owns,
maintains, or keeps in Elmore County a mobile home, except a mobile home which constitutes
a part of his or her stock as a dealer and except a mobile home which has been assessed for
ad valorem taxation as a part of the realty, shall pay an annual registration fee of three
dollars ($3). Every person, firm, or corporation who owns, maintains, or keeps a mobile home
which is considered for ad valorem tax purposes as separate from the realty on which it sits
shall receive a colored decal upon the payment of both his or her mobile home registration
fee and ad valorem taxes on the mobile home. Every person, firm, or corporation who owns,
maintains, or keeps a mobile home which is considered for ad valorem tax purposes as a part
of the realty on which it sits shall receive an alternative color decal upon the payment of
the ad valorem tax on the mobile home. The decals shall be designed by the State Department...
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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...
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45-28-210
Section 45-28-210 Motor vehicle user fee. (a) In Etowah County, in addition to all other
charges, costs, taxes, or fees levied by law on the issuance of all motor vehicle license
tags for passenger automobiles and trucks of any nature, the Etowah County Commission is hereby
authorized to levy a user fee of one dollar ($1) per tag. Such user fee shall be collected
as are all other license tag fees in Etowah County and the net revenues paid into the general
fund of the county treasury and shall be distributed by the county commission as they deem
appropriate for the operation of the county. (b) The provisions of this section are
cumulative to any and all other laws relating to motor vehicle license tags and charges, costs,
taxes, or fees levied and collected therefrom. (Act 91-160, p. 213, §§1, 2.)...
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45-46-210
Section 45-46-210 Motor vehicle user fee. (a) In Marengo County, in addition to all
other charges, costs, taxes, or fees levied by law on the issuance of all motor vehicle license
tags for passenger automobiles and trucks of any nature, the Marengo County Commission is
hereby authorized to levy a user fee of five dollars ($5) per tag. Such user fee shall be
collected as are all other license tag fees in Marengo County and the net revenues paid into
the general fund of the Marengo County treasury and shall be distributed by the Marengo County
Commission as they deem appropriate for the operation of Marengo County. (b) The provisions
of this section are cumulative to any and all other laws relating to motor vehicle
license tags and charges, costs, taxes, or fees levied and collected therefrom. (Act 95-782,
p. 1859, §§ 1, 2.)...
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45-46-210.01
Section 45-46-210.01 Additional issuance fee for motor vehicle tags. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission
may levy an additional annual issuance fee, not to exceed five dollars ($5), for each motor
vehicle tag issued in the county or otherwise subject to ad valorem taxation by the county
unless specifically exempted therefrom. (3) The additional fee authorized by this section
shall become due at the same time the state license and registration fee becomes due pursuant
to Section 32-6-61, provided that the additional annual fee is not collected more than
once in a 12-month period per vehicle. (4) Any fee levied pursuant to this section
may be removed at the discretion of the taxing authority provided the removal does not affect
any contractual obligation. (b) Any person who is 65 years of age or older, upon verified
proof...
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