11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipality may levy or administer a gross receipts tax in the nature of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business for the privilege of doing business within the county or municipality, occupational license taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192, p. 310, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-209.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26A-2.htm - 1K - Match Info - Similar pages
45-39-221.07
Section 45-39-221.07 Distribution of county lodging tax. The State Department of Revenue shall distribute the net proceeds of the county lodging tax as provided in this section: (1) Prior to the organization of the tourism board hereunder, the net proceeds of the county lodging tax collected from persons and businesses operating in the corporate limits or planning jurisdiction of any municipality shall be distributed to that municipality; and the net proceeds of the county lodging tax collected from persons and businesses operating in the county, but not within the corporate limits or planning jurisdiction of any municipality, shall be distributed to the county. This subdivision shall become operative on June 1, 2014, but subject, however, to the effectuation of the succeeding provisions of this section. (2)a. Subsequent to the organization of the tourism board hereunder, there shall be distributed directly to the tourism board 75 percent of the net proceeds of the county lodging tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-221.07.htm - 3K - Match Info - Similar pages
45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County Commission or for the benefit of the county shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues. All taxes levied shall be paid to and collected by the county commission, or its designee, at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue. On or prior to the due dates of any tax to be collected, each person subject to such tax shall file with the county commission, or its designee, a report or return in the form as may be prescribed by the county commission, or its designee, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.01.htm - 1K - Match Info - Similar pages
45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby authorized with or without a referendum of the people, to levy and impose, 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. At its discretion, the county commission is hereby authorized to conduct a referendum election on the issue of an additional sales tax in any manner which it deems appropriate and the costs of such election shall be paid from the county general fund. (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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.072.htm - 1K - Match Info - Similar pages
45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. One hundred percent of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose of repairs, maintenance, and construction of roads and bridges in Jackson County with preference to be given, when possible, to roads and bridges which have been damaged by coal hauling and mining activities but with the Jackson County Commission to have sole discretion in determining and designating upon which roads and bridges such sums shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-246.htm - 3K - Match Info - Similar pages
40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer organized, incorporated, qualified, or registered during the year, or doing business in Alabama for the first time, as of the date the taxpayer is organized, incorporated, registered, or qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer shall be liable for the tax levied by this article for each year beginning before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification to do business in Alabama. The amount of the tax due shall be determined by multiplying the taxpayer's net worth in Alabama by the rate determined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-22.htm - 11K - Match Info - Similar pages
40-26-2
Section 40-26-2 Certain municipal privilege license taxes excluded in computation of tax. Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the state lodgings tax levied and imposed by this chapter. (Acts 1965, No. 788, p. 1475.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-2.htm - 822 bytes - Match Info - Similar pages
45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized to levy and impose as provided for in this part, 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 and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall be one percent. (b) There are exempted, however, from the provisions of this subsection and from the computation of the amount of the additional tax imposed in this subsection, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of tax. (Act 96-604, p. 947, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.12.htm - 1K - Match Info - Similar pages
45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due Cullman County and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied, and the department for the use and benefit of Cullman County shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state lodging tax. The department shall have full authority to employ...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.09.htm - 1K - Match Info - Similar pages
|