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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45-37-243.40
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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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to
all other taxes imposed by law, there is hereby levied an additional privilege or license
tax, in the amount hereinafter prescribed against any person, organization, or other entity
engaging or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson
Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall
be used for the support of the operation of the authority, including, but not limited to,...

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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only
to Coosa County, Alabama. (b) As used in this section, the following words and terms
shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged
in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or
advantage, either direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee
levied or imposed by this section and shall not include, or be in lieu of, any sales
or use tax. (3) PERSON. Any natural person, partnership, corporation, firm, association, trust,
estate, or other entity. (c) The purpose and intent of this section is both to equalize
the burden of taxation by authorizing the county to impose a license or privilege fee upon
persons now engaging in certain business that are not paying any license fee or tax to either
the state or county for the privilege, and to generate additional revenue for the county by
imposing an...
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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
There is hereby levied and imposed an excise tax on the storage, use or other consumption
in this state of any machine, machinery, or equipment which is used in planting, cultivating
and harvesting farm products, or used in connection with the production of agricultural produce
or products, livestock or poultry, or farms, and the parts of such machines, machinery or
equipment, attachments and replacements therefor which are made or manufactured for use on
or in the operation of such machine, machinery or equipment, and which are necessary to and
customarily used in the operation of such machine, machinery or equipment, which is purchased
at retail after October 1, 1966, for storage, use or other consumption in this state, at the
rate of one and one-half percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, provided, however, when the seller...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva 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) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The 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 authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...

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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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