45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
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 levied pursuant to this subpart 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,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
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45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby
authorized with or without a referendum of the people, to levy and impose, 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 tax, such privilege license tax to
be determined by the application of rates against gross sales or gross receipts, as the case
may be, and within specified areas at the rate of one percent of the gross proceeds of sales
or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum
election on the issue of an additional sales tax in any manner which it deems appropriate
and the costs of such election shall be paid from the county general fund. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any...
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45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby
authorized to levy and impose, in addition to all other taxes, including municipal gross receipts
license taxes now imposed by law, a special county one-third cent 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. (b) There are exempted,
however, from this section and from the computation of the amount of the additional tax imposed
in this section, 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 the state sales and use tax. (Act 91-434, p. 771, § 3.)...
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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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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject
to the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use 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 part. (Act 2016-196, §3.)...
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45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Subject to
the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use of any business and the gross proceeds
of all sales which are presently exempt under the state sales and use tax...
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45-1A-43
Section 45-1A-43 Sales and use tax rates in Prattville; disposition of funds. (a) Notwithstanding
any provision of law to the contrary, in addition to all other taxes, including, but not limited
to, municipal gross receipts license taxes, there is hereby levied in those portions of the
City of Prattville that are located in Elmore County an additional general sales and use tax
in an amount necessary to equalize the general sales and use tax in all of the City of Prattville.
Provided, however, the additional general sales and use tax levied herein shall not apply
to automobiles, manufacturing machinery, farm machinery, or vending sales. (b) The tax levied
by this section shall be collected at the same time and in the same manner as other Elmore
County sales and use taxes and the proceeds shall be distributed by the first day of each
month as follows: (1) Fifty percent to the Elmore County General Fund, of which 10 percent
shall be placed in a special fund to be used for improvements...
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45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
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