45-5-247
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 section any rentals or services
taxed under Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this
section shall be collected by Blount County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26 of Title 40. The tax levied pursuant to
subsection (a) shall constitute a debt due the county. The tax,...
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40-9-60
40-9-60 Certificates of exemption for persons or companies exempt from sales, use, and lodging
taxes. (a) All persons or companies, including, but not limited to, those cited in this chapter,
other than governmental entities, which have statutory exemption from the payment of Alabama
sales and use taxes levied in, including, but not limited to, Chapter 23 of this title, or
lodgings taxes levied in Chapter 26 of this title, regardless of the type of transaction or
whether the tangible personal property is subject to sales and use tax or whether the
accommodations are subject to lodgings tax, shall be required to annually obtain a certificate
of exemption from the Department of Revenue. This requirement does not supersede or replace
the provisions of Section 40-9-14.1 or any other provision of statute requiring an entity
to obtain a certificate of exemption. This article only applies to entities that have been
granted a general exemption from sales, use, or lodging taxes. The...
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45-28-243
law, 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 transients 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, in an amount
of two percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
There is exempted from the tax levied under this section any taxes on rentals or services
under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The
tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous
days or more in any place. (b) Municipal privilege license taxes which are levied and collected
by the application of a flat percentage rate on gross sales or gross...
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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) 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 engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this part shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making the monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until after...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this subpart shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making such monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until...
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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, 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 material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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40-20-2
the ownership, operation, or maintenance of plants, facilities, machinery, pipelines, gathering
lines, or any equipment whatsoever, which are, or may be, necessary or convenient to the production,
treating, processing, ownership, storage, sale, purchase, marketing, or transportation of
such oil or gas; provided, that nothing herein shall be construed to prohibit, limit or restrict
a county, city, town, or municipality from imposing and collecting ad valorem taxes on any
property, real or personal, not otherwise now exempted by law; further, the limitation
herein imposed upon counties, cities, towns, and municipalities shall not apply to any county,
city, town, or municipality which does not receive a share of the severance tax levied upon
production other than offshore production as defined in Section 40-20-1 under the provisions
of this article. The limitation herein imposed upon counties, cities, towns, and municipalities
shall remain in full force and effect in regard to offshore...
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40-23-2
or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board in
the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, 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
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
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