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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-245.htm - 6K - Match Info - Similar pages

45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages

11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation,
its property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section,
nothing in this chapter shall be construed to: (1) Exempt any person, individual, corporation,
association, or entity from otherwise applicable state, county, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92B-21.htm - 1K - Match Info - Similar pages

28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages

40-23-199.1
Section 40-23-199.1 Amnesty for certain uncollected remote use tax. The Simplified Sellers
Use Tax Remittance Program may not be used to report sales tax obligations subject to the
sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any
county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those
sales of tangible personal property which are sold at a retail location in this state. (Act
2018-539, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.1.htm - 775 bytes - Match Info - Similar pages

40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment
of any tax, penalties or interest due or which may become due under the provisions of this
division, every itinerant vendor engaged in the business of selling tangible personal property
at retail in this state is required to file a bond with the Department of Revenue, conditioned
upon the payment of any tax, penalty or interest due or to become due under this division
and upon faithful observance of the provisions of the division. Such bond shall be effective
for a period of one year from date of issuance and shall be fixed by the department in an
amount equal to the tax estimated due or to become due under the provisions of this division,
but not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-24.htm - 1K - Match Info - Similar pages

45-10-244.32
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is
hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales
of all tangible personal property sold in Cherokee County, Alabama. There are exempted, however,
from the provisions of this section and from the computation of the amount of the tax
imposed in this section, the gross receipts of any business and the gross proceeds
of all sales which are presently exempted under the state sales tax statutes from the computation
of the amount of the state sales tax. (Act 85-625, p. 952, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.32.htm - 927 bytes - Match Info - Similar pages

45-20-242.22
Section 45-20-242.22 Levy of tax; exemptions. (a) The Covington County Commission is
authorized to levy and impose a one percent sales or gross receipts tax upon the sales of
all tangible personal property sold in Covington County, Alabama. (b) There are exempted,
however, from this section and from the computation of the amount of the tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales
which are presently exempted under the state sales tax statutes from the computation of the
amount of the state sales tax. (Act 86-703, 1st Sp. Sess., p. 109, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.22.htm - 922 bytes - Match Info - Similar pages

45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts
tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the
Lawrence County Commission or for the benefit of the county shall be due and payable in monthly
installments on or before the 20th day of the month next succeeding the month in which the
tax accrues. All taxes levied shall be paid to and collected by the county commission, or
its designee, at the same time as Alabama state sales tax is due to be paid to the State Department
of Revenue. On or prior to the due dates of any tax to be collected, each person subject to
such tax shall file with the county commission, or its designee, a report or return in the
form as may be prescribed by the county commission, or its designee, setting forth, with respect
to all sales and business transactions that are required to be used as a measure of the tax
levied, a correct statement of the gross proceeds of all the sales and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.01.htm - 1K - Match Info - Similar pages

45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales
of tangible personal property for storage, use, or other consumption in Lowndes County, 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 Lowndes 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 State
Department of Revenue. On the twentieth day of the month following the close of each quarterly
period provided for in Section 45-43-246.03, each registered seller shall file with
the State Department of Revenue a return for the preceding quarterly period in such form as
may be prescribed by the department, showing the total sales of the tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.04.htm - 2K - Match Info - Similar pages