45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to
all other taxes imposed by law, an excise and privilege tax on every person severing earthen
materials except graphite within Coosa County. The tax shall be paid to the Department of
Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product
within Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an
excise and privilege tax on every person severing graphite within Coosa County. The graphite
tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer
who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a),
the county commission may assess a mining fee as it deems necessary on producers who mine
minerals other than earthen material from the soil in Coosa County. If the county commission
does assess such a fee at a county commission meeting, it shall advertise the...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section,
the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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45-26-245.01
Section 45-26-245.01 Severance tax levied. There is hereby levied, in addition to all
other taxes imposed by law, an excise and privilege tax on every person severing clay, sand,
and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the
rate of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within
Elmore County. (Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)...

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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 ($0.065)
per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel within Hale County. (Act 91-609, p. 1145, §2.)...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer
of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate
of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied
shall be in addition to any state tax heretofore or hereafter imposed on the severance of
coal, but shall be the only severance tax levied by the county on coal. One hundred percent
of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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45-19-82.02
Section 45-19-82.02 Driver's license issuance fee; Driver's Licensing Fund. In addition
to all other charges, costs, taxes, or fees levied on the issuance of all driver's licenses,
the Coosa County Commission may provide for an additional issuance fee of one dollar ($1)
to be assessed and collected on all driver's licenses issued and renewed in the county. All
funds received from the fees authorized by this section shall be deposited in a special
fund entitled the "Driver's Licensing Fund" and disbursed at the sole discretion
of the judge of probate for any reasonable and necessary expenses to improve operations, services,
training, in-service training, or other functions of the office of the judge of probate. All
fees collected and disbursed shall be audited by the Department of Examiners of Public Accounts.
(Act 2018-477, §1.)...
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45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore
County Commission may levy a privilege or license tax in the amount prescribed in this section
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging, or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to a percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within Elmore County
equal to a percent in the corporate limits of each municipality levying a lodging tax and
a percent in the remainder of the county outside of the corporate limits of any municipality
levying a lodging tax so that the total lodging tax levied in each...
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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any
and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County
Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation,
or profession in those areas of the county not subject to an occupation tax on the effective
date of the act adding this language. If any area is not subject to an occupational tax on
the effective date of the act adding this language and the area is annexed into a municipality
and becomes subject to a municipal occupational tax, any payroll or privilege fee levied pursuant
to this section shall continue to apply in the annexed area notwithstanding any other
provision of law. It shall be unlawful for any person to engage in or follow any trade, occupation,
or profession within those areas of the county on or after the first day of January 1998,
without paying the payroll or privilege fees imposed by this subpart. All...
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