45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to
Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing
for the levy of a state use tax shall wherever used in this section, have the same meanings
respectively ascribed to them, in those sections except where the context herein clearly indicates
a different meaning. In addition, the following words, terms, and phrases where used in this
section shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Covington County. (2) COUNTY COMMISSION. Covington
County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the
use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal
program. (a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use 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,
40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of
Choctaw County may levy, in addition to all other taxes, a privilege license tax against gross
sales in an amount up to two cents which shall be exclusively for the operational fund of
the county mandatory solid waste disposal program. The gross proceeds of all sales which are
presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. (d) The tax levied by this section shall be collected by the State Department
of Revenue, or such other entity as determined by the county commission, at the same time
and in...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use 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,
40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The county commission may levy, in addition to all
other taxes, including, but not limited to, municipal gross receipts license taxes, a one
cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding
the foregoing, the additional privilege license tax imposed pursuant to this section shall
not apply to any person, firm, or corporation engaged in the business of selling machines
at retail used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, and any parts of the machines or any automobile, vehicle, truck, truck
trailer, semi-trailer, house trailer,...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c)(1)
The County Commission of Fayette County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent privilege license tax
against gross sales or gross receipts which shall become effective on September 1,
2000. (2) The gross receipts of any business and the gross proceeds of all sales which are
presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. (d) The tax levied by this section shall be collected by the State Department
of Revenue at the same time and in the same manner as state sales and use taxes are collected.
On or...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use 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,
40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61,
40-23-62, and 40-23-63. (c)(1) The County Commission of
Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied upon each person, firm, or corporation engaged in the business of selling at retail
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, farm machinery, and any parts of such machines or any motor vehicle, truck...

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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Barbour County, after a public hearing, notice of which
has been given for at least two consecutive weeks in a newspaper of general circulation in
the county and by posting the notice outside the offices of the county commission, may levy,
in addition to all other previously authorized taxes, an additional one-half cent ($0.005)
privilege and excise license tax against gross sales and gross receipts. All notices shall
state the date, time, and location of the meeting at which the proposal to levy a sales, use,
and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This
section shall only apply to those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2,
and subsection (a) of Section 40-23-61, outside the corporate limits
of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use
of products or services which are presently...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61,
40-23-62, and Section 40-23-63. (c) Subject to the outcome of
the referendum provided for herein, the County Commission of Jackson County may, upon a majority
vote of the members, levy, in addition to all other taxes, including, but not limited to,
county and municipal gross receipts license taxes, a privilege license tax in an amount up
to one cent against each dollar of gross sales or gross receipts. The gross receipts of any
business and the gross proceeds of all sales which are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied
by...
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