45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious
practices. (a) This section shall apply only to Calhoun County, Alabama, and to no
other county. (b) As used in this section, the following words and terms shall, except
as otherwise provided in this section, have the following meanings hereby ascribed
to them: "the county" means Calhoun County, Alabama; "the governing body"
means the governing body of Calhoun County, Alabama, whether it be a county commission, board
of revenue, or other governing body; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate or other entity; and "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purposes of this section
are to equalize the burden of taxation by...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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)(1) The County Commission of Clarke
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. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be
applicable only to Etowah County. (b) There is levied and imposed, in addition to all other
surcharges of every kind now imposed by law, a privilege or license surcharge 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 one dollar and fifty cents ($1.50) per night
per room, rooms, lodgings, or accommodations. There is exempted from the surcharge levied
under this section any rentals or services taxed under Division 1, commencing with
Section 40-23-1, of Article 1, Chapter 23, Title 40. The surcharge shall not apply
to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place....
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45-37-220
Section 45-37-220 Taking, catching, or killing of nongame fish in certain public waters
using wire baskets. (a) The Director of the Department of Conservation and Natural Resources
is hereby authorized and empowered to promulgate rules and regulations authorizing the taking,
catching, or killing of nongame fish from the public waters of Jefferson County, except in
municipal parks, by the use of wire baskets having a mesh of one inch or larger. (b)(1) Any
person desiring a license to fish with such wire baskets in areas where they may be legalized
by regulation, as provided for above, may apply to the judge of probate or other appropriate
licensing authority in the county and shall pay a privilege license tax of one dollar ($1)
for each wire basket with which he or she proposes to fish. The judge of probate, license
commissioner, or other person authorized and designated to issue fishing licenses shall be
entitled to a fee of twenty-five cents ($.25) for each license so issued, which...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license.
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure
for assessment and collection of taxes due on same, no licenses shall be issued to operate
motor vehicles on the public highways of this state, nor shall any transfer be made by the
county license commissioner until the ad valorem tax on such vehicles shall have been paid
to the county for the preceding year as evidenced by receipt from the commissioner. Every
person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor
vehicle on the public highways of Alabama, shall first return such motor vehicle for ad valorem
taxation to the commissioner who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license.
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure
for assessment and collection of taxes due on same, no licenses shall be issued to operate
motor vehicles on the public highways of this state, nor shall any transfer be made by the
county license commissioner until the ad valorem tax on such vehicles shall have been paid
to the county for the preceding year as evidenced by receipt from the commissioner. Every
person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor
vehicle on the public highways of Alabama, shall first return such motor vehicle for ad valorem
taxation to the commissioner who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall
County Commission outside of the corporate limits of any city in any part of which is located
in Marshall County having a city board of education may levy an additional annual fee of up
to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise
subject to ad valorem tax by the county in that area in the county unless specifically exempted
therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each
respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor
vehicle registered within the corporate limits of the municipality which the governing body
of the municipality represents or is otherwise subject to ad valorem tax by the...
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40-12-136
Section 40-12-136 Osteopaths and chiropractors. Each osteopath or chiropractor practicing
his profession shall pay an annual license tax of $20 to the state, but no license shall be
paid to the county. If such business is conducted as a firm or corporation in which more than
one person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of
$20. No osteopath or chiropractor shall be required to pay a license until after he has practiced
his profession for two years. Of the license fee prescribed herein for chiropractors, but
not for osteopaths, one fourth of the amount collected shall be paid into the State General
Fund and three fourths of the amount collected shall be paid into the State Treasury to the
credit of the State Board of Chiropractic Examiners. That portion paid into the credit of
the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated
in Section 34-24-143. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,...
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