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11-101A-21
Section 11-101A-21 Exemption from taxation. All properties of an authority, whether
real, personal, or mixed, and the income therefrom, all securities issued by an authority
and the income therefrom, and all indentures and other instruments executed as security therefor,
all leases made pursuant to this chapter and all revenues derived from such leases, and all
deeds and other documents executed by or delivered to an authority shall be exempt from any
and all taxation by the state, or by any county, municipality, or other political subdivision
of the state, including, but without limitation to, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities in which an authority may engage. An
authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of
probate of any county in respect of its incorporation, the amendment of its certificate of
incorporation, or the recording of any document. The gross proceeds of the sale...
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11-99-6
Section 11-99-6 Allocation of positive tax increments; payment to local finance officer;
tax increment fund. (a) Positive tax increments of a tax increment district shall be allocated
and paid over to the public entity which created the district for each year commencing on
the October 1 following the date when the district is created until the earlier of: (1) That
time, after the completion of all public improvements specified in the project plan or amendments
thereto, when the public entity has received aggregate tax increments from the district in
an amount equal to the aggregate of all expenditures previously made or monetary obligations
previously incurred for project costs for the district; or (2) Thirty-five years after the
last expenditure identified in the project plan is made. No expenditure may be provided for
in the project plan to be made more than five years after the district is created, except
in Class 3 municipalities where such expenditures may be made not more than 10...
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22-21-333
Section 22-21-333 Exemptions from taxation. All properties of an authority, whether
real, personal or mixed, and the income therefrom, all securities issued by an authority and
the coupons applicable thereto and the income therefrom, and all indentures and other instruments
executed as security therefor, all leases made pursuant to the provisions of this article
and all revenues derived from any such leases, and all deeds and other documents executed
by or delivered to an authority shall be exempt from any and all taxation by the state, or
by any county, municipality or other political subdivision of the state, including, but without
limitation to, license and excise taxes imposed in respect of the privilege of engaging in
any of the activities in which an authority may engage. An authority shall not be obligated
to pay or allow any fees, taxes or costs to the judge of probate of any county in respect
of its incorporation, the amendment of its certificate of incorporation or the...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied
in addition to all other taxes of every kind now imposed by law an excise tax on lubricating
oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer,
distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and
pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling,
use or consumption, distributing, storing, or withdrawing from storage in this state for any
use of lubricating oil as defined or otherwise referred to in this article, except lubricating
oil expressly exempted by the provisions of this article. Provided, that where any excise
tax imposed by this section upon the sale, use or consumption, distribution, storage
or withdrawal from storage in this state of gasoline or lubricating oil shall have been paid
to the state by a manufacturer, distributor, refiner or by any retail dealer, storer, or...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County,
in addition to all other taxes of every kind now imposed by law, and to collect as herein
provided, a privilege or license tax on account of the business activities and in the amount
to be determined by the application of rates against gross sales or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, any association or other agency or instrumentality of such institutions) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidences of debts or stock, nor sales of...
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45-23A-91.13
Section 45-23A-91.13 Exemption from taxation. The authority formed under this part,
the property and income of the authority (whether used by it or leased to others), all bonds
issued by the authority, the income from such bonds or from any other sources, the interest
and other profits from such bonds enuring to and received by the holders thereof, conveyances
by and to the authority, and leases, mortgages, and deeds of trust by and to the authority
shall be exempt from all taxation in the state. The authority shall not be obligated to pay
any fees, taxes or costs to the Judge of Probate of Dale County in connection with its incorporation
or with any amendment to its certificate of incorporation or otherwise or to any judge of
probate of any county in connection with the recording by it of any document or otherwise,
the authority being hereby exempted from the payment of any such fees, taxes, and costs. No
license or excise tax may be imposed by any authority with respect to the...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject
to the provisions of Section 45-27-245.06, there is hereby levied, in addition to all
other taxes of every kind now imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person on account of the business activities and in the
amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation (including the
State of Alabama, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether such institutions be denominational, state, county,
or municipal institutions, and any association or other agency or instrumentality of such
institutions) engaged or continuing within Escambia County in the business of selling at retail
any tangible personal property whatsoever, including merchandise and commodities of...
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