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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (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 the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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40-26A-2
Section 40-26A-2 Tax levied; amount. (a) In addition to any and all other taxes imposed by
law, there is hereby levied, upon every person engaged in the business of operating a dog
race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool
on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition
to any and all other taxes imposed by law, there is hereby levied, upon every person engaged
in the business of operating a dog race track in the State of Alabama, a privilege tax of
one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three
or more racers; provided that the commission received by said operator, after deducting local
taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator
received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local
or general act to the contrary, any dog race track licensee authorized to...
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45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the county engaging in the business of renting or furnishing a room or
rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium, house,
tourist court, or accommodations provided by any bed and breakfast establishment or another
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The amount of the tax shall be equal to five percent of the charge for the
rooms, lodgings, or accommodations, including the charge for use of rental or personal property
and services furnished in the room or rooms. (Act 97-604, p. 1064, §1; Act 99-414, p. 736,
§1; Act 2000-464, p. 864, §1.)...
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45-20-243
Section 45-20-243 Levy of tax. In Covington County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the county engaging in the business of renting or furnishing a room or
rooms, lodging, or accommodations to a transient in a hotel, motel, inn, condominium, house,
tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to seven
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use of rental of personal property and services furnished in the room or rooms. (Act 98-658,
p. 1444, §1; Act 2009-379, p. 703, §1; Act 2015-272, §1.)...
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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...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, 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 the person 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
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion 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 other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
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28-3-204
Section 28-3-204 Additional three percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
§3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by
law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of three percent upon the selling price of
all spirituous or vinous liquors sold by the board. The board shall have the authority to
examine the books and records of any wine wholesaler to determine the accuracy of any return
required to be filed with the board. The markup as currently established by the board on spirituous
or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax levied
in this subsection, it being the intention of this provision that the said tax shall be passed
on to the purchaser. (c) Distribution of proceeds. One half of the proceeds derived from the
tax shall be deposited in the State Treasury to the credit of the...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson 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 tax shall be levied upon 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 authorized 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...
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45-3A-30
Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast
establishments. In the City of Clayton in Barbour County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the city engaging in the business of renting or furnishing a room or rooms,
lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, any
bed and breakfast establishment, tourist court, or another place in which rooms, lodgings,
or to accommodations which are regularly furnished to transients for a consideration. A bed
and breakfast establishment, for purposes of this part, means an establishment recognized
as such by the bylaws of the Bed and Breakfast Association of Alabama. The amount of the tax
shall be equal to four percent of the charge for the rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services...
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