45-26-71.01
Section 45-26-71.01 Levy of motor vehicle and watercraft license issuance fees. (a) This section
shall apply only to Elmore County. (b) The County Commission of Elmore County may, in addition
to all other charges, costs, taxes, or fees levied on the issuance of all motor vehicle license
plates of any nature, levy a fee of up to ten dollars ($10) per license plate. The county
commission may also levy a user fee of up to five dollars ($5) on each license decal issued
for all watercraft of not more than 16 feet in length and a user fee of up to ten dollars
($10) for any watercraft more than 16 feet in length. The vehicle and watercraft license may
be levied for a period beginning July 1, 1997, and continuing through June 30, 1998, and shall
apply to any vehicle or watercraft subject to registration, or transfer of ownership, during
that period. (c) If the county commission imposes a fee authorized by this section, the authority
shall be exercised in the following manner: A proposed...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within the City of Florence, Alabama, and to require every distributor, retail
dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon
the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel
as herein defined in such county; provided that the excise tax levied pursuant to this part
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax levied pursuant to this part upon...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-39-245.08
Section 45-39-245.08 Taxes in addition to other licenses and taxes. Taxes hereby imposed applicable
to Lauderdale County outside of the limits of the City of Florence, shall be in addition to
all other licenses and taxes levied by law as a condition precedent to engage in any business
taxable hereunder in Lauderdale County, outside the limits of the City of Florence, and taxes
hereby imposed applicable to the City of Florence shall be in to engage in any business taxable
hereunder in the City of Florence. (Acts 1949, No. 296, p. 426, §9.)...
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40-12-4.1
Section 40-12-4.1 County license tax for school purposes - Use of proceeds from taxes levied
under Section 40-12-4. It is the intent of the Legislature by the passage of Acts 1988, No.
88-336, to clarify existing provisions of law respecting the use of the proceeds from the
taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment
of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative
of existing law and shall therefore have both a prospective and a retroactive or retrospective
operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore
levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified
in said section, as amended hereby. (Acts 1988, No. 88-336, p. 512, §2.)...
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40-19-1
Section 40-19-1 Definitions. The following words, terms and phrases, when used in this chapter,
shall have meanings ascribed to them in this section, except where the context clearly indicates
a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a
trailer, a truck semitrailer with three axles, and a straight truck with three axles. (2)
MOTOR CARRIER. Any person, firm, partnership, association, joint stock company, corporation,
lessee, trustee, or receiver appointed by any court controlling, operating, or managing any
motor vehicle used for the transportation of persons or property for hire. (3) DEPARTMENT.
The Department of Revenue of the State of Alabama. (4) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (5) TAXPAYER. Any person, firm, partnership, association, joint stock
company, corporation, lessee, trustee, or receiver appointed by any court liable for taxes
under this chapter. (6) PERSON. Any individual, firm,...
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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There
is hereby levied and imposed an excise tax on the storage, use or other consumption in this
state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting
farm products, or used in connection with the production of agricultural produce or products,
livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments
and replacements therefor which are made or manufactured for use on or in the operation of
such machine, machinery or equipment, and which are necessary to and customarily used in the
operation of such machine, machinery or equipment, which is purchased at retail after October
1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half
percent of the sales price of such property or the amount of tax collected by the seller,
whichever is greater, provided, however, when the seller...
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45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license records.
(a) The judge of probate shall perform all duties relating to the assessment and collection
of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which
have heretofore been performed by the tax assessor and the tax collector. The tax assessor
and the tax collector of Autauga County are hereby relived of all duties and responsibilities
relative to the assessment and collection of taxes on such motor vehicles. The judge of probate
shall receive the commissions and fees now allowed the assessor and collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting such collections shall be made by the judge of probate or as otherwise
required by statute. (b) The judge of probate shall keep at all times an accurate record of
all licenses received by him or her from the State Comptroller and of...
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45-14-82.01
Section 45-14-82.01 Assessment and collection of motor vehicle taxes. The probate judge shall
perform all duties relating to the assessment and collection of taxes on motor vehicles in
the county, which have heretofore been performed by the tax assessor and the tax collector.
The probate judge shall post a performance bond in the amount of fifty thousand dollars ($50,000)
payable from county funds. The Tax Assessor and the Tax Collector of Clay County are hereby
relieved of all duties and responsibilities relative to the assessment and collection of taxes
of such motor vehicles. The probate judge shall receive the commissions and fees now allowed
the assessor and collector for performing these functions, and fees and commissions shall
be remitted to the county general fund. Reporting and remitting of such tax shall be made
at the same time as other reports and remittances are now made by the probate judge. (Act
86-486, p. 921, §20.)...
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