45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote of the members, and in addition to all other taxes, is hereby authorized to levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county. (b) The gross receipts of any business, the gross proceeds of all sales and use of products or services, which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.42.htm - 1K - Match Info - Similar pages
45-40-245.31
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 material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons burden an amount not exceeding one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
45-41-244.51
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 stocks, nor sales of materials and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden), an amount not exceeding one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. The sales or use tax levied pursuant to this section shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed with the license commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers. (a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.htm - 2K - Match Info - Similar pages
45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the following: (1) The storage, use, or other consumption in Marion County of tangible personal property purchased at retail, on or after the first day of the month next succeeding the month during which this subpart shall become a law, for storage, use, or other consumption in Marion County, for a period of 36 months at the rate of two percent, and thereafter at the rate of one percent of the sale price of such property, regardless of whether the retailer is or is not engaged in business in Marion County or in this state, except as provided in subsection (b). (2) The storage, use, or other consumption in Marion County of any automotive vehicle or truck trailer, semitrailer, or house trailer purchased at retail on or after the first day of the month next succeeding the month during which this subpart becomes a law, for storage, use, or other consumption in this state, for a period of 36 months, at the rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.22.htm - 3K - Match Info - Similar pages
45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's office for law enforcement purposes; and 1/3 to the county district attorney's office for administration of the office. In the event any municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.htm - 1K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act, or to the commissioner of licenses or the state Department of Revenue, as specified, the amount required for such license and shall comply with all the other requirements of this title. (b) Upon the payment of the amount required for said license and a fee of $1 herein provided for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
40-20-2
the ownership, operation, or maintenance of plants, facilities, machinery, pipelines, gathering lines, or any equipment whatsoever, which are, or may be, necessary or convenient to the production, treating, processing, ownership, storage, sale, purchase, marketing, or transportation of such oil or gas; provided, that nothing herein shall be construed to prohibit, limit or restrict a county, city, town, or municipality from imposing and collecting ad valorem taxes on any property, real or personal, not otherwise now exempted by law; further, the limitation herein imposed upon counties, cities, towns, and municipalities shall not apply to any county, city, town, or municipality which does not receive a share of the severance tax levied upon production other than offshore production as defined in Section 40-20-1 under the provisions of this article. The limitation herein imposed upon counties, cities, towns, and municipalities shall remain in full force and effect in regard to offshore...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied and collected shall be distributed equally among the volunteer fire departments located in the county. The remaining net proceeds shall be paid to the county general fund. (b) The local sales tax on fireworks herein authorized, if levied, shall be collected in the same manner as the state sales tax is collected in Cleburne County and shall be collected by the judge of probate. (Act 90-429, p. 592, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-242.htm - 1K - Match Info - Similar pages
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