45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a) There is
levied on the owner of each residence or dwelling in Barbour County, a fire protection service
fee of thirty dollars ($30) per year and on each commercial business at a specified location,
a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes of
this article, a "residence or dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to: (1) Any building, structure,
or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class
III" single-family owner-occupied residential property. (2) Any mobile home or house
trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...

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45-31-80.20
Section 45-31-80.20 Imposition of fees. (a) This section shall apply only in Geneva County.
(b) In addition to any court cost and any court document service fee now imposed by law, and
notwithstanding any other provision of the Constitution of Alabama of 1901 to the contrary,
including, but not limited to, Sections 96, 104, and 105, and pursuant to specific state constitutional
authority relating to Geneva County, the following court cost and the following court document
service fee are assessed and distributed as follows: (1) On each civil case and each criminal
case, including traffic offense cases, but excluding small claims cases, filed in the Circuit
Court of Geneva County, the District Court of Geneva County, and any municipal court in Geneva
County, there is imposed a cost of thirty-five dollars ($35). The proceeds of the additional
court cost shall be distributed to a special new county jail account in the Geneva County
General Fund for the use of the county commission for the...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene 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, an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
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45-34-84.20
Section 45-34-84.20 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee in an amount determined by the Henry County Commission,
but not exceeding five dollars ($5), shall be paid to the Henry County Judge of Probate when
any public business is transacted in his or her office. The special additional transaction
fees shall be collected by the judge of probate and deposited no later than the 20th day of
the month following collection into a special fund in the Henry County Judge of Probate office
to be used at the discretion of the judge of probate for the costs of maintaining, preserving,
and upgrading the records and recording equipment and other services necessary for the improvement
of the office of the judge of probate. (Act 2003-279, p. 674, §1.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, 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 or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
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 used for the support
of the operation of the authority, including, but not limited to,...
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45-39-241.20
Section 45-39-241.20 Delinquency fee. In Lauderdale County, in addition to all other fees,
penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale
County Commission, but not exceeding twenty dollars ($20) for each month that a tax payment
remains delinquent, shall be paid to the Revenue Commissioner of Lauderdale County for any
tax or license paid to his or her office which is not paid by its delinquency date and deposited
in the county general fund for appropriation for general county purposes. (Act 96-317, p.
359, §1.)...
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34-27-30
Section 34-27-30 Required. It shall be unlawful for any person, sole proprietorship, partnership,
corporation, branch office, or lawfully constituted business organization, as the Legislature
may from time to time provide, for a fee, commission, or other valuable consideration, or
with the intention or expectation of receiving or collecting a fee, commission, or other valuable
consideration from another, to do any of the following unless licensed under Articles 1 and
2 of this chapter: (1) Sell, exchange, purchase, rent, or lease real estate situated within
the State of Alabama. (2) Offer to sell, exchange, purchase, rent, or lease real estate situated
within the State of Alabama. (3) Negotiate or attempt to negotiate the listing, sale, exchange,
purchase, rental, or leasing of real estate situated within the State of Alabama. (4) List
or offer or attempt or agree to list real estate for sale, rental, lease, exchange, or trade
situated within the State of Alabama. (5) Auction, offer,...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect 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,
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 other evidences of debts or stock, nor sales of...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
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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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