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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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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The
Houston County Commission is hereby authorized to impose upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
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45-22-242.02
Section 45-22-242.02 Filing of monthly report and payment. The tax levied under this
part, except as otherwise provided, shall be due and payable in monthly installments on or
before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day of each month after August 1, 1973, every person, firm, or
corporation on whom the taxes levied by this part are imposed, shall render to the department,
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business for the next preceding month, together with such other information as the
department may demand and require, and at the time of making such monthly report the taxpayer
shall compute the taxes due and shall pay to the department the amount of taxes shown to be
due. The department, for good cause, may extend the time for making any return required under
this part, but the time for filing any such return shall not be extended for a...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman County Commission at the same time and
in the same manner as state sales and use taxes are collected. On or prior to the date the
tax is due, each person subject to the tax shall file with the department a report in the
form prescribed by the department. The report shall set forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied pursuant
to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the department may require. Any person subject to the tax levied pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...
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45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section
45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. All
taxes levied pursuant to this subpart shall be paid to and collected by the State Department
of Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be
prescribed...
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