45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.
(a) There is hereby levied and imposed with the county, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be, and within specified areas
at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount
of the tax imposed in this section, the gross receipts of any business and the gross
proceeds of all sales which are presently exempted under the state sales tax statutes from
the computation of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.102.htm - 1K - Match Info - Similar pages

45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is
authorized to levy and impose as provided for in this part, in addition to all other taxes,
including municipal gross receipts license taxes now imposed by law, a special county privilege
license tax paralleling the state sales and use tax, such privilege license tax to be determined
by the application of rates against gross sales or gross receipts, as the case may be. The
rate of such tax shall be one percent. (b) There are exempted, however, from the provisions
of this subsection and from the computation of the amount of the additional tax imposed in
this subsection, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of tax. (Act 96-604, p. 947, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.12.htm - 1K - Match Info - Similar pages

45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission
is hereby authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county one-third cent privilege
license tax paralleling the state sales and use tax, such privilege license tax to be determined
by the application of rates against gross sales or gross receipts, as the case may be. (b)
There are exempted, however, from this section and from the computation of the amount
of the additional tax imposed in this section, the gross receipts of any business and
the gross proceeds of all sales which are presently exempted under the state sales and use
tax statutes from the computation of the amount of the state sales and use tax. (Act 91-434,
p. 771, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.32.htm - 1K - Match Info - Similar pages

45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission
is hereby authorized with or without a referendum of the people, to levy and impose, in addition
to all other taxes, including municipal gross receipts license taxes now imposed by law, a
special county privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas at the rate of one percent of the gross proceeds
of sales or receipts. At its discretion, the county commission is hereby authorized to conduct
a referendum election on the issue of an additional sales tax in any manner which it deems
appropriate and the costs of such election shall be paid from the county general fund. (b)
There are exempted, however, from the provisions of this section and from the computation
of the amount of the tax imposed in this section, the gross receipts of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.072.htm - 1K - Match Info - Similar pages

45-14-243.02
Section 45-14-243.02 Levy of tax; exemptions. (a) The county commission is hereby granted
the authority, if they so desire or deem necessary, to levy and impose in addition to all
other taxes, including municipal gross receipts license taxes now imposed by law, a special
county one cent ($.01) privilege license tax paralleling the state sales tax, such privilege
license tax to be determined by the application of rates against gross sales or gross receipts,
as the case may be, and within specified areas. (b) There are exempted, however, from the
provisions of this part and from the computation of the amount of the additional tax imposed
in this part, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (Act 89-298, p. 482, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.02.htm - 1K - Match Info - Similar pages

45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman 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, bonds or other evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages

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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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

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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages