45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and empowered to levy either a county gasoline tax that would remain in effect indefinitely in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use tax in all areas of the county that would only be in effect from its date of imposition until December 31, 1995, at which time such sales and use tax would expire and no longer be in effect. (b) Should the county commission choose to impose a gasoline tax under subsection (a), such tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County. Such gasoline and motor fuel taxes levied under this section...
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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...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches or agencies, heretofore or hereafter organized and existing in good faith in the State of Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of the Eastern Star and the South Alabama State Fair Association Southeastern...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized to levy and impose as provided for in this part, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall be one percent. (b) There are exempted, however, from the provisions of this subsection and from the computation of the amount of the additional tax imposed in this subsection, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of tax. (Act 96-604, p. 947, §13.)...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon request of the county commission, engage the Department of Revenue to collect and administer any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy. Subject to subsections (d) and (e) below, the department shall collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which there is a corresponding state levy on behalf of the requesting county. Any county sales, use, rental, or lodgings tax levy administered and collected by the Department of Revenue pursuant to this section, whether the levy is imposed pursuant to the authority of Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. (b) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of the state sales and use tax. (Act 91-434, p. 771, § 3.)...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit of public schools in Dale County, there is hereby levied in each separate school district in Dale County, and shall be assessed and collected in each separate school district, a sales and use tax generally paralleling the sales and use tax of the State of Alabama, which sales and use tax shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Dale County for school purposes. The sales and use tax so levied in each school district in Dale County shall be subject to all the exemptions and exclusions contained in the state sales and use tax, except that the rate thereof shall be one-fourth the rate of the state sales and use tax. (b) A tax shall be levied in each separate school district in Dale County but there may be excluded from the levy and collection of any tax, in whole or in part, in the discretion of its governing body, any sales or use which...
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45-37-249.01
Section 45-37-249.01 Legislative findings; construction of part. (a) It is the intention of the Legislature by the passage of this part to authorize the county to levy and provide for the collection of, in addition to all other taxes authorized by law, except as provided in Section 45-37-249.03, a sales tax and a use tax conforming with and parallel to the state sales tax and the state use tax at a rate not exceeding the maximum rates set forth herein. (b) The Legislature hereby finds and declares that each tax authorized by this part is a sales or use tax and is not a gross receipts tax in the nature of a sales tax, as such term is defined in Section 40-2A-3(8) and used in Section 11-51-209. (c) In view of the county's recent financial difficulties, the invalidation of certain taxes that previously provided significant revenues to the county, and the conclusion of the county's Chapter 9 bankruptcy proceedings, the Legislature hereby finds and declares that it is necessary, desirable,...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (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 five percent sales tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (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 Dallas County pursuant to this section shall be allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (7) REGISTERED...
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