45-40-245.38
Section 45-40-245.38 Charge for collection. The State Department of Revenue shall charge the
county for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section. The
commissioner shall pay into the State Treasury all taxes collected under this subpart, as
such taxes are received by the State Department of Revenue; and on or before the first of
each successive month, commencing with the month next succeeding the month in which the department
makes the first collection of any of the taxes authorized to be levied hereunder, the commissioner
shall certify to the Comptroller the amount of taxes collected under...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
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45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby levied
in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege or
license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging
in the City of Eufaula 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 to be determined by the application of the rate of two percent
of the charge for such room, rooms, lodgings, or accommodations,...
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45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied in Calhoun
County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling,
at lower rate, the state tax on the businesses of renting rooms, lodging, or accommodations
to transients as provided for in Title 40, Chapter 26, hereinafter referred to a state lodging
tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or
corporation engaging in Calhoun County 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, a privilege or license tax is hereby levied in an amount
to be determined by the application of the rate of one percent of the charge for such room,
rooms, lodgings, or accommodations, including the charge...
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40-15A-5
Section 40-15A-5 Duplicate of federal returns filed with federal authorities; computation by
Department of Revenue; disposition of proceeds. (a) A duplicate of all the returns filed with
the federal authorities in connection with the federal generation-skipping transfer tax shall
be filed with the Department of Revenue of the State of Alabama. When such duplicate return
is filed with the Department of Revenue, it shall compute the amount of tax that would be
due upon said return as federal generation-skipping transfer tax imposed under any federal
act permitting credit for a state generation-skipping transfer tax and shall assess against
the transfer the amount levied and found to be due under the provisions of such act or acts.
If, after the filing of any duplicate returns herein required and the determination of the
state generation-skipping transfer tax, the federal authorities shall increase or decrease
the amount of the federal generation-skipping transfer tax, an amended return...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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40-21-61
Section 40-21-61 Express companies - Alternative tax. There shall be levied and collected from
every person doing an express business between points wholly within this state and without
reference to its interstate business, whether incorporated under the laws of this state or
any other state or whether incorporated at all, a license or privilege tax of $4,000, which
shall be paid to the Department of Revenue by check made payable to the Treasury by said company
on or before the expiration of the fifteenth day of each fiscal year; provided, that any express
company which operates on less than 50 miles of railroad, street railway, motor line, or boat
line shall pay an annual tax of $250; and provided, that any express company which operated
on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles
of railroad, street railway, motor line or boat line, shall pay an annual license of $500;
and provided further, that all express companies that operate on 200...
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45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law, there
is hereby levied in Lawrence County a privilege or license tax of three percent on the business
of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of
Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the
state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed
by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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