45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of
each month after July 24, 1987, every person upon whom the excise tax is levied shall render
to the County Commission of Lowndes County on forms prescribed by such county commission a
true and correct statement of all sales and withdrawals of gasoline made by him, her, or them
during the next preceding month, liable for payment of the excise tax imposed pursuant to
this part, and shall furnish to the Lowndes County Commission such additional information
as the Lowndes County Commission may require upon blanks to be formulated and furnished by
the Lowndes County Commission, and at the time of making such report shall pay to the Lowndes
County Commission an amount of money equal to the excise tax levied under this part. The statement
herein required to be made by the distributor, storer, or retail dealer shall be sworn to
before some officer authorized to administer oaths, and any false statement sworn...
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9-9-34
Section 9-9-34 Compensation of tax collector; failure of collector to make prompt payment
of tax to treasurer. The tax collector of each county shall retain for his services as collector
of taxes for the water management district one half of one percent of the amount he collects
of delinquent taxes, penalties and costs. If any tax collector or sheriff shall refuse, fail
or neglect to promptly make full payment of the tax, or any part thereof, collected under
this article, he shall pay to the treasurer of the district a penalty of 10 percent on account
of his delinquency. Said penalty shall at once become due and payable, and both he and his
surety shall be liable to the district therefor. (Acts 1965, No. 685, p. 1246, §27.)...
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45-16-243
Section 45-16-243 Levy of tax authorized. In addition to all other taxes of every kind
now imposed by law, the Coffee County Commission may levy a privilege or license tax upon
every person, firm, or corporation engaging in the business of renting or furnishing any room
or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp,
tourist cabin, 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 four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this part any rentals or services taxed under Article
1, Chapter 23, Title 40. (Act 2019-171, §2.)...
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45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by
this subpart shall constitute a debt due Baldwin County and may be collected as provided by
law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All of the provisions of the revenue laws of this state which
apply to the enforcement of liens for license taxes due to this state shall apply fully to
the collection of the tax herein levied, and the Baldwin County Commission, for the use and
benefit of Baldwin County, shall collect such tax and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that this state or
the state Department of Revenue has for collection of the state sales tax. The Baldwin County
Commission shall have full authority to employ such special counsel as it deems necessary...

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45-24-242.05
Section 45-24-242.05 Reports to the commission. Within 30 days after any tax has been
imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report
to the commission, on blanks furnished by it, showing the place and post office address at
which the distributor, retail dealer, or storer is engaged in the business. The information
shall be entered on a book for that purpose. If the distributor, retail dealer, or storer
moves the place of business from one address to another, the distributor, retail dealer, or
storer shall within 30 days thereafter notify the commission of the move, and shall give the
former place and post office address and the place and post office address to which the place
of business has moved. After May 4, 1994, no person shall become a distributor, storer, or
seller of gasoline or motor fuel in the county until he or she shall have made reports to
the commission. (Act 94-712, p. 1382, §6.)...
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45-30-241.02
Section 45-30-241.02 Statement of sales and withdrawals. On or before the 20th day of
each month after this part has become effective, every person upon whom the excise tax is
levied shall render to the County Commission of Franklin County on forms prescribed by such
county commission a true and correct statement of all sales and withdrawals of gasoline and
motor fuels made by him or her or them during the next preceding month and a statement of
all sales and withdrawals of gasoline and motor fuels made by him or her during the next preceding
month of which he or she is liable for payment of the excise tax imposed pursuant to this
part. He or she shall also furnish to the Franklin County Commission such additional information
as the Franklin County Commission may require upon blanks to be formulated and furnished by
the Franklin County Commission. At the time of making such reports, he or she shall pay to
the Franklin County Commission an amount of money equal to the excise tax levied...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to
all other taxes imposed by law, there is hereby levied an additional privilege or license
tax, in the amount hereinafter prescribed against any person, organization, or other entity
engaging or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson
Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall
be used for the support of the operation of the authority, including, but not limited to,...

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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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45-27-245
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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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) 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, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...

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