45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby
authorized to levy and impose excise taxes on the storage, use, or other consumption of property
in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or other consumption in the county of tangible
personal property (not including, however, materials and supplies bought for use in fulfilling
a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other
watercraft of more than 50 tons burden) purchased at retail on or after the effective date
of such tax, for the storage, use, or other consumption in the county on or after the effective
date of such tax, at the rate of not exceeding one percent of the sales price of such property,
except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or...
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45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized to
impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to the provisions of this subpart shall
not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes shall not be...
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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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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within the City of Florence, Alabama, and to require every distributor, retail
dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon
the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel
as herein defined in such county; provided that the excise tax levied pursuant to this part
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax levied pursuant to this part upon...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy,
in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within
Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon the sale of such
gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being that the tax shall...
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45-14-241
Section 45-14-241 Levy of tax; Clay County Hospital and Nursing Home. In Clay County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of four mills on each dollar of
taxable property. The tax shall be earmarked to the county general fund to be used for the
Clay County Hospital and Nursing Home. The additional ad valorem tax imposed by this section
shall be collected at the same time and in the same manner as existing ad valorem taxes are
collected. (Act 88-271, p. 428, §1.)...
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45-21-242.02
Section 45-21-242.02 Addition of tax to purchase price. After May 21, 1996, every person, firm,
corporation, club, or association that sells, stores, or receives any cigarettes, cigars,
snuff, smoking tobacco, and other tobacco products shall add the amount of the license or
privilege tax levied to the price of the cigarettes, cigars, snuff, smoking tobacco, and other
tobacco products. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price. (Act 96-604, p. 947, §3.)...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and
to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
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45-33-243.01
Section 45-33-243.01 Levy of tax. There is hereby levied, in addition to all other taxes imposed
by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel,
clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department
of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065)
per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel within Hale County. (Act 91-609, p. 1145, §2.)...
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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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