45-36-243.07
Section 45-36-243.07 Delinquency in payment of tax. If any distributor, storer, or retail
dealer in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or
shall fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent
within the meaning of this part and there shall be added to the amount of his or her tax a
penalty of 25 percent, provided if in the opinion of the county commission of the county a
good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted.
The annual rate of interest to be added to all taxes imposed under the authority of this part
which are not paid by the prescribed due dates shall be at the same rate established by the
Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments
shall be computed at the same annual rate. The county commission shall be authorized and empowered
to make returns for delinquent tax payers upon such information as...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section,
the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
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28-4A-4
Section 28-4A-4 Privilege and excise taxes levied on brewpub; recordkeeping; wholesaler
designee; exemption from Sections 28-9-3 through 28-9-11. (a) In addition to the licenses
provided for by this chapter and any county or municipal license, there is levied on the brewpub
for on-premises sales of beer brewed by the brewpub licensee the privilege or excise taxes
imposed by Sections 28-3-184 and 28-3-190. Every brewpub licensee shall file the tax returns,
pay the taxes, and perform all obligations imposed on wholesalers at the times and places
set forth therein. It shall be unlawful for any brewpub licensee who is required to pay the
taxes so imposed in the first instance to fail or refuse to add to the sales price and collect
from the purchaser the required amount of tax, it being the intent and purpose of this provision
that each of the taxes levied is in fact a tax on the consumer, with the brewpub licensee
who pays the tax in the first instance acting merely as an agent of the...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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45-13-243
Section 45-13-243 Levy of tax; promotion of tourism and economic development. (a) This
section shall be applicable only to Clarke County. (b) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of four percent of the charge on
each room, rooms, lodgings, or accommodations; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1 of
Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. (c) The tax herein...
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45-19-242
Section 45-19-242 Levy of tax; promotion of tourism and economic development. (a) This
section shall be applicable only to Coosa County. (b) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of six percent of the charge for
the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in the room; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1 of
Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or...
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45-30-242
Section 45-30-242 Levy of tax; collection and disposition. (a) This section shall
be applicable only to Franklin County. (b) The county commission is authorized to levy, in
addition to all other taxes of every kind now imposed by law, a privilege or license tax upon
every person, firm, or corporation engaging in the business of renting or furnishing any room
or rooms, lodging, or accommodations to transients in any hotel, motel, inn, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration, in an amount of one dollar ($1) on the charge for the room, rooms, lodgings,
or accommodations, including the charge for use or rental of personal property and services
furnished in the room; provided, however, that there is exempted from the tax authorized to
be levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply
to...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In
addition to all other taxes imposed by law, there is hereby levied a privilege or license
tax, in the amount hereinafter prescribed against every person, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...

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