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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the
address shown on the application or on the certificate of title. The owner, within 30 days
after the address is changed from that shown on the application or on the certificate of title,
shall notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-2.htm - 9K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed
by law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-222.htm - 4K - Match Info - Similar pages
40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers,
manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied
and shall be collected as herein provided a sales tax upon every person, firm, or corporation
purchasing within this state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed
with the judge of probate of any county in this state from any person, firm or corporation
that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers,
trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase
price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the
amount equal to two percent of the purchase price on the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-101.htm - 2K - Match Info - Similar pages
45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman 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. Notwithstanding
the fore-going, the additional privilege license tax imposed by this subpart shall not apply
to any 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, and any parts of such machines or any automotive vehicle, truck, truck trailer,
semitrailer, house trailer, or farm machinery. (b) 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 subpart. (Act 93-705, p. 1349, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.32.htm - 1K - Match Info - Similar pages
40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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