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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be
applicable only to Etowah County. (b) There is levied and imposed, in addition to all other
surcharges of every kind now imposed by law, a privilege or license surcharge 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 one dollar and fifty cents ($1.50) per night
per room, rooms, lodgings, or accommodations. There is exempted from the surcharge levied
under this section any rentals or services taxed under Division 1, commencing with
Section 40-23-1, of Article 1, Chapter 23, Title 40. The surcharge shall not apply
to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place....
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45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of
each month, but not later than the last day of each month preceding the month in which the
license is due, the county license commissioner may mail a form requesting the information
hereinafter specified to all owners of motor vehicles or privilege licenses, or both, listed
as such in the license records. Such form shall be provided by the State Department of Revenue
and shall contain spaces for the name and address of the owner of the motor vehicle, the make,
the model, and serial number of the vehicle, and such other information with respect thereto
as the Department of Revenue may prescribe. The form shall also contain a space for the correct
amount of the ad valorem taxes (state, county, school district, and municipal), the amount
of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for
herein; it shall also contain a space for the owner to fill in his or her...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection
of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail
to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant
to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules and regulations promulgated under
the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures,
statutes of limitation, penalties, fines, punishments, and deductions for the corresponding
state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40,
except where inapplicable or where otherwise provided in this article. (b) Notwithstanding
the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive
vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws
of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply
to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed
value or 160 acres in area for any resident of this state who is not over 65 years of age.
(2) The homesteads of residents of this state, over 65 years of age, or who are retired due
to permanent and total disability, regardless of age, or who are blind as defined in Section
1-1-3, regardless of age or whether such person is retired, shall be exempt from all state
ad valorem taxes. (3) The state Commissioner of Revenue may define and specify the condition
or state of health that makes a person "permanently and totally disabled" and may
issue certificates of disability to the person as he or she may find meets such specifications.
Any person who is drawing any pension or annuity from the armed services or a company...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject
to subsection (d), the county commission is authorized, by resolution duly adopted, to levy,
in addition to all other taxes now imposed or authorized by law, and to collect as herein
provided, a privilege or license tax, herein called a sales tax, against each person making
retail sales of tangible personal property or amusements in the county at a rate not to exceed
one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise
tax, herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required
to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee 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) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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16-25-1
Section 16-25-1 Definitions. For the purposes of this chapter the following terms, unless
a different meaning is plainly required by the context, shall have the following respective
meanings: (1) RETIREMENT SYSTEM. The Teachers' Retirement System of Alabama as defined in
Section 16-25-2. (2) PUBLIC SCHOOL. Any day school conducted within the state under
the authority and supervision of a duly elected or appointed county or city board of education
and any educational institution supported by and under the control of the state or any private
nondenominational school operated nonprofit for the education of children of school age residing
within a district where no public school is available for the children. (3) TEACHER. Any teacher,
principal, superintendent, supervisor, college professor, administrative officer, or clerk
employed in any public school or public college within the state or employed in any private
nondenominational school operated nonprofit for the education of children of...
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16-36-64
Section 16-36-64 Statewide textbook contracts. (a) No contract shall be made pursuant
to this article for the purchase of textbooks rejected by the State Board of Education. The
only contracts entered into by the State Board of Education pursuant to this article shall
be for textbooks considered by the State Textbook Committee and adopted by the State Board
of Education as provided for in this article. (b) In addition to all other laws which forbid
the use of textbooks in the public schools of the state by authors who are members of the
Communist Party or members of communist front organizations, all contracts with publishers
for textbooks made pursuant to this article shall stipulate that the author or authors of
such book or books is not a member of the Communist Party or known advocate of communism or
Marxist socialism and is not a member of a communist front organization. (c) The maximum price
at which the State Board of Education shall contract for local boards of education to pay...
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