45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain
tobacco products in Hale County, a county privilege, license, or excise tax of five cents
($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The
privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within the City of Florence, Alabama, and to require every distributor, retail
dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon
the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel
as herein defined in such county; provided that the excise tax levied pursuant to this part
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax levied pursuant to this part upon...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and
to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
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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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45-42-244
Section 45-42-244 Use of proceeds for indigent health care. The Limestone County Commission
is hereby authorized and empowered to use, and pay from, the unencumbered proceeds of any
and all special county tax or taxes levied pursuant to Amendment 125, Constitution of Alabama
of 1901, to defray the expense of indigent health care in Limestone County, to pay obligations
of Limestone County pursuant to the Alabama Health Care Responsibility Act, Sections 22-21-290
to 22-21-297, inclusive, or otherwise to fund indigent health care for Limestone County, including
acquiring, constructing, equipping, operating, and maintaining public hospitals, public clinics,
public health centers, and related public health facilities of any kind, or for any one or
more of the purposes included within the meaning of the term public hospital purposes, for
the purpose of providing hospital care and treatment for indigent residents of the county,
or for the purpose of matching any state or federal funds made...
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11-83-2
Section 11-83-2 One half of road tax, etc., collected in county to be paid to municipalities
therein. The county commission, where there is levied a road tax, general or special, or where
by the tax levy a portion of the tax is levied for or devoted to the purpose of constructing,
repairing, or maintaining roads and highways of any description in the county, except the
special tax authorized by Section 215 of the Constitution, shall pay over each year to each
municipality therein one half of the money collected on such road tax on the property located
in such municipality. (Acts 1909, No. 183, p. 303; Code 1923, §6774; Code 1940, T. 12, §130.)...

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