45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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 Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) 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. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-33-82.01
Section 45-33-82.01 Additional transaction fees. (a) The Hale County Commission, in addition
to any fees currently authorized, may set and authorize the judge of probate to collect an
additional transaction fee up to the following amounts with regard to each of the following
transactions in the probate office: (1) License tags: Five dollars ($5). (2) Motor vehicle
titles: Two dollars ($2). (3) Mobile home titles: Two dollars ($2). (4) Driver's licenses:
One dollar and fifty cents ($1.50) (5) Duplicate driver's licenses: One dollar and fifty cents
($1.50) (6) Privilege licenses: Twenty-five dollar ($25) flat rate plus section codes. (7)
Notary Fee: Four dollars ($4). (b) The additional fees collected pursuant to subsection (a)
shall be paid to the general fund of the county to be used as a first priority to fund a pay
increase for county employees and thereafter to be used for the operation of the probate office
or for other county purposes as determined by the county commission. (Act...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, 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 on account of the business
activities and in the amount to be determined by the application of rates against gross sales
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, 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, and 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...
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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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45-8-241
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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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by 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, marine slip, place or space for tent camping, place or space provided for a motor home,
travel trailer, self-propelled camper or house car, truck camper, or similar recreational
vehicle commonly known as a R.V., or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in any county which is located
in the geographic region comprising the Alabama mountain lakes area, those being Blount, Cherokee,
Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison,
Marion, Marshall, Morgan, and Winston, in an amount to be...
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45-18-82.26
Section 45-18-82.26 Renewal of license by mail; mail order fee. The judge of probate may mail
to any person to whom a motor vehicle license has been previously issued an application for
renewal of a license required to be returned prior to the expiration date of the license.
The application for renewal may be in the form of a postcard and shall contain sufficient
information to adequately identify and process the renewal. The signature of the licensee
on the application and proper remittance shall constitute sufficient authority for the judge
of probate to issue the license and return the license to the licensee by mail. The county
commission may establish a fee to be entitled "mail order fee" in an amount not
to exceed five dollars ($5) to pay the cost of this mailing procedure. The fee shall be collected
by the judge of probate at the time of issuance and paid over to the general fund of the county
as are other fees and commissions. (Act 2000-446, p. 803, §7.)...
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45-21-84.08
Section 45-21-84.08 Renewal of license by mail. The judge of probate may mail to any person
to whom a motor vehicle license has been previously issued an application for renewal of a
license required to be returned prior to the expiration date of the license. The application
for renewal may be in the form of a postcard and shall contain sufficient information to adequately
identify and process the renewal. The signature of the licensee on the application and proper
remittance shall constitute sufficient authority for the judge of probate to issue the license
and return the license to the licensee by mail. The county commission may establish a fee
to be entitled "mail order fee" in an amount not to exceed three dollars ($3) to
pay the cost of this mailing procedure. The fee shall be collected by the judge of probate
at the time of issuance and paid over to the general fund of the county as are other fees
and commissions. (Act 2007-273, p. 371, §9.)...
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45-3-84.68
Section 45-3-84.68 Application for renewal. The judge of probate may mail to any person to
whom a motor vehicle license has been previously issued an application for renewal of a license
required to be returned prior to the expiration date of the license. The application for renewal
may be in the form of a postcard and shall contain sufficient information to adequately identify
and process the renewal. The signature of the licensee on the application and proper remittance
shall constitute sufficient authority for the judge of probate to issue the license and return
the license to the licensee by mail. The county commission may establish a fee to be entitled
"Mail Order Fee" in an amount not to exceed three dollars ($3) to pay the cost of
this mailing procedure. The fee shall be collected by the judge of probate at the time of
issuance and paid over to the general fund of the county as are other fees and commissions.
(Act 98-120, p. 145, §9.)...
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45-7-83.16
Section 45-7-83.16 Renewal of licenses by mail. The judge of probate may mail to any person
to whom a motor vehicle license has been previously issued an application for renewal of a
license required to be returned prior to the expiration date of the license. The application
for renewal may be in the form of a postcard and shall contain sufficient information to adequately
identify and process the renewal. The signature of the licensee on the application and proper
remittance shall constitute sufficient authority for the judge of probate to issue the license
and return the license to the licensee by mail. The county commission may establish a fee
to be entitled "Mail Order Fee" in an amount not to exceed three dollars ($3) to
pay the cost of this mailing procedure. The fee shall be collected by the judge of probate
at the time of issuance and paid over to the general fund of the county as are other fees
and commissions. (Act 2003-197, p. 516, §9.)...
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