11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality
that levied or administered a gross receipts tax in the nature of a sales tax, as defined
in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998.
However, no other governing body of a county or municipality may levy or administer a gross
receipts tax in the nature of a sales tax. This section shall not apply to county or
municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business
for the privilege of doing business within the county or municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to
Section 11-51-90 or local laws, except privilege or license taxes levied in the nature
of a sales tax. (Act 98-192, p. 310, §6.)...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law,
there is hereby levied in Lawrence County a privilege or license tax of three percent on the
business of renting rooms, lodging, or accommodations to transients as provided for in Chapter
26 of Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to
as the state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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40-21-60
Section 40-21-60 Express companies - Generally. In addition to all other taxes of every
kind imposed by this title, there is hereby levied a license or privilege tax upon each person
engaged in the business of operating an express company in the State of Alabama for the privilege
of engaging in such business; said license or privilege tax shall be due and payable to the
Department of Revenue by check made payable to the Treasurer annually in advance, on or before
October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross
receipts of such express company from all the intrastate business within the State of Alabama
during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §184.)...

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11-50-413
Section 11-50-413 Taxation - Levy and collection of privilege license tax by certain
municipalities. (a) The term "taxpaying gas district" as used in this section
means any gas district organized under the provisions of this article that has, during any
one calendar year, paid to at least one half of its member municipalities license taxes, including
interest and penalties, in an aggregate amount in the case of each such municipality at least
equal to two percent of the gross receipts from business done by such district in such municipality
during the eight calendar years next preceding the calendar year during which such taxes were
paid. (b) Any provision of law including, without limitation, Section 11-50-412, as
amended, to the contrary notwithstanding, any municipality in this state that is a member
of a taxpaying gas district may levy and collect for the calendar year next succeeding that
during which the aggregate taxes referred to in subsection (a) of this section were
paid, a...
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any
substitute therefor, either or all, shall pay to the state the following privilege license
tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants
and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than
10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants,
$3; in all other places, whether incorporated or not, $2. This privilege license tax is levied
on each place of business owned or operated by retail dealers, whether under the same roof
or not. The phrase "retail dealer" as used in this section shall include
every person, firm, corporation, club, or association, other than a wholesale dealer as defined
in Section 40-12-73, who shall sell or store or offer for sale any one or more of the
articles...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging 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, marine slip, place or space for tent camping, place or space provided
for a motor home, travel trailer, self-propelled camper or house car, truck camper, or similar
recreational vehicle commonly known as a R.V., or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in any county
which is located in the geographic region comprising the Alabama mountain lakes area, those
being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence,
Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be...
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45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any
substitute therefor, either or all, shall pay one privilege license tax to the state of $100
and $5 to each county in which such wholesale dealer does business. The phrase "wholesale
dealer" as used in this section shall include persons, firms, corporations, clubs,
or associations who shall sell or store or offer to sell any one or more of the articles enumerated
herein to retail dealers for the purpose of resale only. The privilege license tax herein
levied shall be in addition to the sales tax as provided in Section 40-25-2. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §485.)...
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40-18-373
Section 40-18-373 Approved companies. In order for a company to be an approved company,
all of the following shall occur: (1) For any company that proposes a qualifying project,
the Secretary of Commerce shall make all of the following findings: a. That the project is
in fact a qualifying project; b. That the qualifying project will not decrease, directly or
indirectly, Alabama's exports; and c. That the amount of tax incentives sought are exceeded
by anticipated revenues for the state, including income, property, business privilege, utility,
gross receipts, sales, and use tax revenues that are generated by the economic activity resulting
from the project, as they arise from the following aspects of the qualifying project: 1. Construction
activities related to the qualifying project; 2. The purchase of building materials and the
initial equipping of the qualifying project; 3. The subsequent equipping of the qualifying
project; and 4. The operation of the qualifying project. (2) Upon...
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