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45-39-244
Section 45-39-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby
levied a privilege or license tax against every person engaging in Lauderdale 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, bed and breakfast, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for consideration. The amount
of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished
in the room or rooms. (Act 86-411, p. 599, §1; Act 97-614, p. 1077, §1; Act 2006-377, p.
973, §1; Act 2010-596, p. 1341, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.htm - 1K - Match Info - Similar pages
45-41-242
Section 45-41-242 Levy of tax. 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
engaging in Lee 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 amount of the tax shall be equal to two percent of the charge for such
rooms, lodgings, or accommodations, including the charge for use of rental of personal
property and services furnished in such room or rooms. (Act 88-823, 1st Sp. Sess., p. 262,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.htm - 1K - Match Info - Similar pages
45-41-243.40
Section 45-41-243.40 Privilege license fee. (a)(1) In Lee County, there is hereby levied a
privilege license fee of ten cents ($.10) per visual entertainment device on the rental of
each visual entertainment device in the county. This fee is in addition to all other taxes
heretofore levied. (2) For the purposes of this section, the term visual entertainment device
includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks
(DVDs), or any similar device for replaying movies or other visual images, including cartoons,
video games, or other visual entertainment. (b) Each person, firm, partnership, corporation,
or other business venture which rents visual entertainment devices shall report the rentals
thereof each month on a form provided by the Lee County tax collecting official and pay the
fees to the tax collecting official in the same method and manner as prescribed in Article
1 of Title 40, as last amended, or otherwise provided by local act. It is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-243.40.htm - 1K - Match Info - Similar pages
45-42-242.02
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Limestone County in the business for which the tax is hereby levied
to fail or refuse to add to the sales price and collect from the purchaser the amount due
on account of the tax herein provided or to refund or offer to refund all or any part of the
amount collected or absorb or advertise directly or indirectly the absorption of the tax or
any portion thereof. Any person, firm, corporation, club, or association violating this section
shall be guilty of a violation, and upon conviction shall be fined not more than one hundred
dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(Act 89-278, p. 438, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.02.htm - 1K - Match Info - Similar pages
45-47-245.02
Section 45-47-245.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Marion County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Provided, however, upon resolution of the Marion County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under this part. The tax hereby levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of
the Marion County Commission, to collect all county privilege licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.02.htm - 2K - Match Info - Similar pages
45-48-244
Section 45-48-244 Levy of tax. 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
engaging in Marshall 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 amount of the tax shall be equal to one percent of the charge for such
rooms, lodgings, or accommodations, including the charge for use of rental of personal
property and services furnished in such room or rooms. (Act 82-405, p. 615, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.htm - 1K - Match Info - Similar pages
45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, 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 of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-8-241.61
Section 45-8-241.61 Levy of tax; allocation of revenues; non-appliacbility to contracts entered
into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby levied
in addition to all privilege license taxes of every kind now or hereinafter imposed by law,
which shall be collected as herein provided, a privilege or license tax on each person engaging
or continuing within the county in the business of leasing or renting tangible personal
property, and such tax shall be in the amounts to be determined by the application of the
rates against gross proceeds as follows: (2) At a rate of six percent of the gross proceeds
derived by the lessor or renter from the lease or rental of tangible personal property;
provided the privilege or license tax on each person engaging or continuing within this county
in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer,
or house trailer, shall be at the rate of 2.25 percent of the gross proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.61.htm - 2K - Match Info - Similar pages
40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds
derived by the lessor from the lease or rental of tangible personal property; provided,
that the privilege or license tax on each person engaging or continuing within this state
in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer,
or house trailer shall be at the rate of one and one-half percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer,
or house trailer; provided further, that the tax levied in this article shall not apply to
any leasing or rental, as lessor, by the state, or any municipality or county in the...
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