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45-17-241.03
Section 45-17-241.03 Violations. The failure of any person to pay any tax levied by
this part within the time specified for the payment of the same by the part shall constitute
a misdemeanor; and the violation of any of the provisions of this part by any person shall
constitute a misdemeanor. Any person violating any provisions of this part shall upon conviction
be punished by fine of not more than five hundred dollars ($500) and may also be sentenced
to hard labor for the county for not exceeding six months, either or both, unless a different
punishment is prescribed herein. (Act 83-531, p. 824, ยง4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.03.htm - 919 bytes - Match Info - Similar pages
45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to
all other taxes imposed by law, there is hereby levied an additional privilege or license
tax, in the amount hereinafter prescribed against any person, organization, or other entity
engaging or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson
Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall
be used for the support of the operation of the authority, including, but not limited to,...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson County. (b) As used in this section, state sales tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4. (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 three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (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 Jefferson County pursuant to this section
shall be allocated...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, 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 three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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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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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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32-5A-191
Section 32-5A-191 (Effective until July 1, 2023) Driving while under influence of alcohol,
controlled substances, etc. (a) A person shall not drive or be in actual physical control
of any vehicle while: (1) There is 0.08 percent or more by weight of alcohol in his or her
blood; (2) Under the influence of alcohol; (3) Under the influence of a controlled substance
to a degree which renders him or her incapable of safely driving; (4) Under the combined influence
of alcohol and a controlled substance to a degree which renders him or her incapable of safely
driving; or (5) Under the influence of any substance which impairs the mental or physical
faculties of such person to a degree which renders him or her incapable of safely driving.
(b) A person who is under the age of 21 years shall not drive or be in actual physical control
of any vehicle if there is 0.02 percent or more by weight of alcohol in his or her blood.
The Alabama State Law Enforcement Agency shall suspend or revoke the...
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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax
on retail consumer. (a) Every person, firm, corporation, association or copartnership engaged
in or continuing within this state in the business for which a license or privilege tax is
required by this division shall add to the sales price and collect from the purchaser on all
sales upon the gross receipts or gross proceeds of which there is levied by this division
a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
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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
45-32-150.12
Section 45-32-150.12 Pari-mutuel wagering; hours of racetrack operation and number of
races. (a) The commission shall make rules governing, permitting, and regulating the wagering
on dog races under the form of mutuel wagering by patrons known as pari-mutuel wagering, which
method shall be legal to the extent that and so long as, the same is carried on and conducted
strictly in conformity with this part, and not otherwise. Only the persons, associations,
or corporations receiving a license from the commission shall have the right or privilege
to conduct this type of wagering and the licenses shall restrict and confine this form of
wagering to a space within the race meeting grounds. All other forms of wagering on the result
of dog races shall continue to be illegal, and any or all wagering outside of the enclosure
of such races, where such races shall have been licensed by the commission shall be illegal.
(b) No person or corporation shall directly or indirectly purchase pari-mutuel...
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