45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center Authority. (a) 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 in the county in the business of renting or furnishing any room or rooms, lodgings, 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 three percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson County 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) 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 engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 one percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax levied by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.01.htm - 6K - Match Info - Similar pages
11-65-30.1
Section 11-65-30.1 Commission greyhound racing days. (a) During each calendar year, a greyhound racing operator shall be required to designate three racing days ("commission racing days") on which such operator will conduct a performance or program of greyhound racing and will pay to the commission the "gross profit" (as hereafter defined in this section) derived by the operator on such days from greyhound racing and pari-mutuel wagering thereon, including the sale of food, drink, programs and other items to the public in attendance and charges made for parking. In the event that a greyhound racing operator conducts greyhound racing for only part of a calendar year, one racing day shall be required for each period of four months or portion thereof in which such operator conducts greyhound racing during such calendar year. A greyhound racing operator shall be required to designate and conduct four commission racing days in any calendar year, beginning with the calendar year next...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-30.1.htm - 6K - Match Info - Similar pages
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein provided, annual privilege taxes upon every person engaging or continuing to engage within the State of Alabama in the business of producing or severing oil or gas, as defined herein, from the soil or the waters, or from beneath the soil or the waters, of the state for sale, transport, storage, profit, or for use. The amount of such tax shall be measured at the rate of eight percent of the gross value of the oil or gas at the point of production except as provided in subsequent subdivisions of this subsection. Provided, however, that the tax on offshore production, produced from depths greater than 8,000 feet below mean sea level, shall not be computed as a percentage of gross value at the point of production, as provided in this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services. (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 every utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table: If monthly gross sales or gross receipts respecting a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000 but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions. (a) There is hereby levied and imposed with the county, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.102.htm - 1K - Match Info - Similar pages
45-14-243.02
Section 45-14-243.02 Levy of tax; exemptions. (a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) 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. (b) There are exempted, however, from the provisions of this part and from the computation of the amount of the additional tax imposed in this part, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax. (Act 89-298, p. 482, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.02.htm - 1K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer. (a) Every person, firm, corporation, association or copartnership engaged in or continuing within this state in the business for which a license or privilege tax is required by this division shall add to the sales price and collect from the purchaser on all sales upon the gross receipts or gross proceeds of which there is levied by this division a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided, that on that part of the sales price which is a fractional part of a dollar, in addition to whole dollars, and on sales of less than a dollar there shall be collected in addition to the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01 tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
40-23-9
Section 40-23-9 Records to be kept. It shall be the duty of every person engaging or continuing in this state in any business for which a privilege tax is imposed by this division, to keep and preserve suitable records of the gross sales, gross proceeds of sales, and gross receipts or gross receipts of sales of such business and such other books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this division. It shall be the duty of every person to keep and preserve all invoices of goods, wares, and merchandise purchased, for resale or otherwise, and all such books, invoices, and other records shall be open for examination by the Department of Revenue or its duly authorized agent. Any person selling both at wholesale and retail shall keep his books so as to show separately the gross proceeds of wholesale sales and the gross proceeds of retail sales. All sales shall be subject to tax in the absence of such separate records....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-9.htm - 1K - Match Info - Similar pages
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