45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant
to this subpart shall be collected by the State Department of Revenue or otherwise as provided
by resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman County Commission at the same time and
in the same manner as state sales and use taxes are collected. On or prior to the date the
tax is due, each person subject to the tax shall file with the department a report in the
form prescribed by the department. The report shall set forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied pursuant
to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the department may require. Any person subject to the tax levied pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...

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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer
of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate
of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied
shall be in addition to any state tax heretofore or hereafter imposed on the severance of
coal, but shall be the only severance tax levied by the county on coal. One hundred percent
of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy,
in addition to all other taxes presently levied, an additional sales and use tax not to exceed
the highest municipal rates collected in the county. These additional rates shall be as follows:
General sales, sales and use tax rate of a rate equal to the highest municipal rate collected
on April 14, 2006; automobile sales and use rate of two percent; agricultural machinery sales
and use tax of two percent; and manufacturing machine sales and use tax rate of two percent.
Except as herein provided, these rates shall apply only in the areas in the county outside
the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined
on April 14, 2006. These rates shall also apply to the area of the county which constitutes
the police jurisdiction for a municipality located outside the county provided the municipality
has a sales and use tax in effect in the police jurisdiction in the county...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy
a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease
tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section
40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson
County Commission shall administer and collect this tax and provide for enforcement penalties
by resolution. The county commission may retain an amount or percentage of the total proceeds
collected in an amount as may be agreed upon by the members of the county commission, but
in no event shall the charge exceed two percent of the total amount of tax collected under
this section. (c) The net proceeds of any lease tax levied pursuant to this section
shall be deposited in the county general fund for general county purpose. (Act 99-672, 2nd
Sp. Sess., p. 174, §3.)...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
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