45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject
to the provisions of Section 45-27-245.06, there is hereby 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, 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 Escambia County in the business of selling at retail
any tangible personal property whatsoever, including merchandise and commodities of...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, 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 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, not including, however, bonds or...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section,
the following words and terms shall have the following meanings unless the context clearly
indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2)
PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless telecommunications service from
a seller for any purpose other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases
prepaid wireless telecommunications service in a retail transaction. (4) PREPAID WIRELESS
TELEPHONE SERVICE. A service that meets all of the following requirements: a. Authorizes the
purchase of CMRS, either exclusively or in conjunction with other services. b. Must be paid
for in advance. c. Is sold in units or dollars whose number or dollar value declines with
use and is known on a continuous basis. (b) Notwithstanding any other provision of this chapter,
the current CMRS emergency telephone service charge established under...
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11-11-1
Section 11-11-1 Definitions. Where used in this chapter, unless the context clearly
indicates otherwise, the following words and phrases shall have the following respective meanings:
(1) COUNTY. Each county subject to the provisions of this chapter. (2) COUNTY'S SHARE OF THE
HIGHWAY GASOLINE TAX. With respect to each county, that portion of the highway gasoline tax
required by law to be distributed to that county. (3) FISCAL YEAR. The 12-month period commencing
on October 1 of one year and ending on September 30 of the next ensuing year. (4) HIGHWAY
GASOLINE TAX. a. The excise tax levied under Section 40-17-31, exclusive of those portions
of the said tax in respect of aviation fuel and marine gasoline, as those terms are used in
the said Section 40-17-31, and b. The excise tax levied by Sections 40-17-140 through
40-17-155, exclusive of that portion of the said tax in respect of diesel fuel. (5) OUTSTANDING
WARRANTS. With respect to each county and as of any particular time: a....
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October
1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided,
with respect to ad valorem taxes levied by a county, municipality, or other taxing authority
other than the state, all taxable property shall be divided into the following classes and
no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed
value to the fair and reasonable market value of such property, or, as may be provided by
law, to the current use value of such property: CLASS I. All property of utilities used in
the business of such utilities, 30 percent. CLASS II. All property not otherwise classified,
20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings
and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the
type commonly known as "pickups" or "pickup trucks" owned and operated
by an...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes
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, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, 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 (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion 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, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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