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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax -
Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including
any corporations operating an electric or hydroelectric public utility; or a gas public utility;
or any privately owned and operated wastewater system as defined in Section 22-25B-1 which
is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management
entity certified by the Public Service Commission; or any other public or municipal utility
now paying the two and two-tenths percent shall be subject to the provisions of this section
and shall pay to the state a license tax equal to two and two-tenths percent on each $1 of
gross receipts of such public utility for the preceding year; except, that gross receipts
from the sale of electricity for resale by such electric or hydroelectric public utilities
and gross receipts from the sale of electricity to the persons...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
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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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9-10B-5
Section 9-10B-5 Functions and duties of Office of Water Resources. The general functions and
duties of the Office of Water Resources shall be as follows: (1) To develop long-term strategic
plans for the use of the waters of the state by conducting and participating in water resource
studies and by administering the laws established by this chapter and regulations promulgated
hereunder; (2) Acting through the commission, to adopt and promulgate rules, regulations,
and standards for the purposes of this chapter, and to develop policy for the state regarding
the waters of the state; (3) To implement quantitative water resource programs and projects
for the coordination, conservation, development, management, use, and understanding of the
waters of the state; (4) To serve as a repository for data regarding the waters of the state;
(5) To, at its discretion, study, analyze, and evaluate in coordination with, or with the
assistance of, other agencies of the state, the federal government, any...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and
municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches
or agencies, heretofore or hereafter organized and existing in good faith in the State of
Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue
Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the
American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as
AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama
Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying
any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of
the Eastern Star and the South Alabama State Fair Association Southeastern...
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40-23-85
Section 40-23-85 Disposition of funds derived from tax. All taxes, fees, interest, or penalties
imposed and all amounts of tax herein required to be paid to the state under this article
must be paid to the Department of Revenue at Montgomery, Alabama, with remittance payable
to the Treasurer of Alabama. Such amount of money as shall be appropriated for each fiscal
year by the Legislature to the Department of Revenue with which to pay the salaries, the cost
of operation and the management of the department shall be deducted, as a first charge thereon,
from the taxes collected under and pursuant to Section 40-23-61; provided, that the expenditure
of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter
4 of Title 41, and limited to the amount appropriated to defray the expenses of operating
the department for each fiscal year. After the distributions provided herein and the distributions
of use tax on automobiles to the General Fund as provided in...
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45-21-84.05
Section 45-21-84.05 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Crenshaw County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
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45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart 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 subpart. 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 the taxes
are due or who is required to collect the taxes. All the provisions of the revenue laws of
the state which apply to the enforcement of liens for license taxes due the state shall apply
fully to the collection of the taxes herein levied, and the State Department of Revenue, for
the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that the State Department of Revenue has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall...
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45-22-243.96
Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by
this subpart shall constitute a debt due the county and may be collected by civil suit, in
addition to all other methods provided by law and in this subpart. 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 the taxes are due or who is required to collect the taxes.
All of the provisions of the revenue laws of the state which apply to the enforcement of liens
for license taxes due the state shall apply fully to the collection of the taxes herein levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of...
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