28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to all other
taxes now imposed by law, a privilege or license tax, paralleling the state tax on businesses
renting rooms, lodging, or accommodations to transients provided for in Sections 40-26-1 to
40-26-21, inclusive, hereinafter referred to as state lodging tax, in the manner and at the
rate hereinafter prescribed. (b) Upon every person, firm, or corporation engaging in Cullman
County in the business of renting or furnishing any room or rooms, lodging, or accommodations
to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount to be determined by the application of the rate of five percent of the charge
for the room, rooms, lodgings, or accommodations, including the charge for use or rental of
personal property and services furnished in the room. There is...
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45-25A-140
Section 45-25A-140 Disposition of sales and use tax proceeds. One-half of one cent of the existing
city sales and use tax in the City of Rainsville in DeKalb County shall be distributed as
follows: (1) The first ten thousand dollars ($10,000) received each month for a period of
40 years from June 1, 2005, shall be allocated for the operation and maintenance of the Agricenter,
or its successor. (2) The remaining funds shall be allocated to the city general fund. (Act
2003-319, p. 781, §1; Act 2005-60, p. 89, §1.)...
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45-26-244.05
Section 45-26-244.05 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Elmore County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. The department shall collect the tax, enforce this subpart, and
have and exercise all rights and remedies that the state or the department has for collection
of the state sales and use tax. The department may employ special counsel as is necessary
to enforce collection of the tax levied by this subpart and to enforce this subpart. The department
shall pay the special counsel any fees it deems necessary and proper from the proceeds of
the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)...
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45-44-247.02
Section 45-44-247.02 Levy of tax. (a) The Macon County Commission, upon a majority vote of
the members and in addition to all other taxes, may levy a sales and use tax in an amount
up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in
the county. The tax authorized by this part may only be levied until January 30, 2022. (b)
The gross receipts of any business and 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 part. (c) Any tax levied under this part 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 2019-337, §3; Act 2020-195, §1.)...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (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 three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (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 Jefferson County pursuant to this section shall be allocated...
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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.)...

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40-11-5
Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales
tax exemption for admission and handle. (a) Effective September 25, 1986, in addition to all
other taxes heretofore or hereafter levied by local or general law, all licensees or operators
of dog race tracks within this state are hereby required to pay, (1) income taxes levied by
the state, (2) occupational taxes levied on wages by a municipality or county, (3) ad valorem
taxes levied on any racing facility by the state, county, or other local subdivision at the
same rates as are applicable to other commercial property having comparable market value,
(4) state and local sales taxes on merchandise, food, or beverage, sold by operators or their
concessionaires at racing events, and (5) all taxes and license fees imposed or related to
the sale of alcoholic beverages. (b) This section shall not apply retroactively nor shall
any provision of this section be construed as affecting the local...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder the commissioner...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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