45-41-243.40
Section 45-41-243.40 Privilege license fee. (a)(1) In Lee County, there is hereby levied a
privilege license fee of ten cents ($.10) per visual entertainment device on the rental of
each visual entertainment device in the county. This fee is in addition to all other taxes
heretofore levied. (2) For the purposes of this section, the term visual entertainment device
includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks
(DVDs), or any similar device for replaying movies or other visual images, including cartoons,
video games, or other visual entertainment. (b) Each person, firm, partnership, corporation,
or other business venture which rents visual entertainment devices shall report the rentals
thereof each month on a form provided by the Lee County tax collecting official and pay the
fees to the tax collecting official in the same method and manner as prescribed in Article
1 of Title 40, as last amended, or otherwise provided by local act. It is...
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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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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb 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 two 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 within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-28-200.01
Section 45-28-200.01 Real estate business license fee. (a) Any law to the contrary notwithstanding,
effective January 1 following June 2, 1999, an annual business license fee of one hundred
fifty dollars ($150) is imposed on all corporations, firms, brokers, agents, and other persons
or entities engaged in Etowah County in the business of buying, selling, managing, leasing,
or renting of real estate on commission in Etowah County. The license fee shall be paid annually,
at the same time as the license fee imposed under Section 40-12-149 is paid and shall be remitted
to the License Commissioner of Etowah County on forms developed by the commissioner. (b) After
subtracting two dollars ($2) from each license as an administrative fee, the License Commissioner
of Etowah County shall distribute the proceeds from the license fees collected pursuant to
this section to each city and municipality in Etowah County on a pro rata basis according
to population. (Act 99-333, p. 465, §§1-3.)...
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45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing earthen materials
except graphite within Coosa County. The tax shall be paid to the Department of Revenue at
the rate of twenty-five cents ($.25) per ton by every producer who severs the product within
Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an excise
and privilege tax on every person severing graphite within Coosa County. The graphite tax
shall be paid to the department at the rate of five dollars ($5) per ton by every producer
who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a),
the county commission may assess a mining fee as it deems necessary on producers who mine
minerals other than earthen material from the soil in Coosa County. If the county commission
does assess such a fee at a county commission meeting, it shall advertise the...
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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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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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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,...
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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee County Commission may levy 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 a transient in any hotel, motel, inn, tourist
camp, tourist cabin, 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 two dollars ($2)
for each room, lodging, or accommodation. There is exempted from the tax authorized to be
levied under this section any rentals or services taxed under Article 1, Chapter 23, Title
40. (b) The tax authorized to be levied by this section shall be collected in the same manner
and, subject to the same exemptions as any lodging tax otherwise levied by local law in the
county. The net proceeds from the tax shall be distributed to the...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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