45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY
GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on
October 1 of each calendar year and ending on September 30 of the next calendar year. (4)
ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution of the Houston County Commission
to act for or on behalf of the Houston County Commission to perform all or any part of the
rights, functions, and duties of the Houston County Commission given, delegated, or set forth
in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months
ending on the last day of each March, June, September, and December. (7) REGISTERED...
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45-1-243
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) "County" means Autauga County in the State of
Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3)
"State Department of Revenue" means the Department of Revenue of the state. (4)
"State" means the State of Alabama. (5) "State sales tax statutes" means
Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State
use tax statutes" means Article 2 of...
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45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) "County" means Cherokee County in the State of
Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3)
"State Department of Revenue" means the Department of Revenue of the state. (4)
"State" means the State of Alabama. (5) "State sales tax statutes" means
Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state
which expressly set forth any exemptions from the computation of the taxes levied in Division
1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State
use tax statutes" means Article 2 of Chapter 23 of...
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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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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene 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 amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson 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 tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed
on the storage, use or other consumption in this state 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 October 1, 1965, for storage, use or other consumption in this state
at the rate of four 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 follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in that part of Lee County outside
the corporate limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use,
or other consumption is not exempted from the tax imposed, shall at the time of making such
sale, or, if the storage, use, or other consumption of such tangible personal property in
such part of Lee County is not then taxable under this subpart, at the time such storage,
use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and
shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department
of Revenue. On the 20th day of the month following the close of each quarterly period provided
for in Section 45-41-244.22, each registered seller shall file with the Department
of Revenue a return for the preceding quarterly period in such form as may be...
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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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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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