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40-17-160
Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas
as fuel; applicability of additional excise tax. (a) In lieu of an excise tax on liquefied
petroleum gas used to propel motor vehicles over the highways of this state, there is hereby
levied an annual flat fee on the following classes of vehicles which require a motor vehicle
license using liquefied petroleum gas as fuel. For all other purposes other than the excise
tax, the term "liquefied petroleum gas" shall be included with the term gasoline
as defined in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and
pickups under one ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton
or over but with a rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3.
Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity
of carrying a loaded rear axle weight of 14,000 pounds or more...$150.00 Class...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
herein provided, a privilege or license tax on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, as follows: (1) Upon every person, firm, or corporation (not including
the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidence of debt or stocks), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
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45-35-244.03
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein:
(1) An excise tax is hereby imposed on the storage, use, or other consumption in the county
of tangible personal property, not including materials and supplies bought for use in fulfilling
a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other
watercraft of more than 50 tons burden, purchased at retail for storage, use, or other consumption
in the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent
of the sales price of such property. (2) An excise tax is hereby imposed on the storage, use,
or other consumption in the county of any machines used in mining, quarrying, compounding,
processing, and manufacturing of tangible personal property purchased at retail at the rate
of one-half percent of the sales price of any such machine; provided, that the term machine
as herein used, shall include machinery which is used for mining,...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu
of license tax under Section 11-51-90; effect of pledge of proceeds of license tax
under Section 11-51-90 as to levy and assessment of taxes under article. (a) The governing
body of a municipality levying or assessing taxes authorized by this article may provide by
ordinance for the rate of the tax. (b) The governing body may provide in any ordinances levying
or assessing the tax that the tax is levied and assessed in whole or in part in lieu of any
privilege license tax based on gross receipts in the nature of a sales or use tax which at
the time of the levy is otherwise provided for by ordinance pursuant to Section 11-51-90.
This subsection shall not apply to municipal gasoline or motor fuel taxes, privilege or business
license taxes levied on a business for the privilege of doing business within the municipality,
occupational license taxes, tobacco taxes, or other similar taxes levied by a...
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23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no revenue is created.)
Alabama Transportation Safety Fund. There is hereby created the Alabama Transportation Safety
Fund in the State Treasury. All proceeds from the revenues designated to the fund less the
cost of collection authorized by law shall be deposited into the fund to be expended only
as provided in this article. The provisions of this article shall not be superseded, amended,
altered, violated, or overridden by any provision of the state General Fund appropriation
act or any other annual or supplemental appropriation act, administrative rule, inter-agency
transfer, or executive order or directive. The monies allocated to counties and municipalities
from the fund shall be in addition to and shall not diminish any other revenues allocated
or distributed from other sources. Proceeds deposited into the fund shall be distributed as
follows: (1) The first thirty-two million dollars ($32,000,000) of the proceeds paid...
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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby
levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1,
2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed
natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection
(a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax
on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed
by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective
October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced
in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...
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40-17-349
Section 40-17-349 Violations. (a) Persons violating any provision of this article may
be restrained from distributing, using, or withdrawing from storage any taxable motor fuel,
as herein defined, and may be prosecuted in the name of the State of Alabama by the Attorney
General or, under his or her direction, by a district attorney or, with the approval of the
Governor, an attorney employed by the department until that person has complied with this
article. (b) It shall be unlawful for any person to sell for use or to use motor fuel upon
which the tax levied by this article has not been paid or the payment assumed by a licensee.
Any person who willfully fails to comply with this article, for each failure, shall be subject
to a penalty imposed by the department of not less than one hundred dollars ($100) nor more
than ten thousand dollars ($10,000). (Act 2011-565, p. 1084, §30.)...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale
County, Alabama, outside the city limits of Florence, there is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax against the person on account of the business activities and in
the amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-44-150.13
Section 45-44-150.13 Relation to other taxes. The license fees, commissions, and excise
taxes imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to
the State of Alabama or any county, city, town, or other political subdivision thereof including,
but not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic
beverage taxes. Provided, however, that any person, firm, or corporation who operates a restaurant,
bar, or other concession on the premises, shall be subject to the usual city and county taxes
that are normally levied upon such businesses. (Act 83-575, p. 882, § 14.)...
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45-44-242.03
Section 45-44-242.03 Statement of sales and withdrawals. On or before the 20th day of
each month after the county commission has imposed the additional excise tax, each person
upon whom the excise tax is imposed shall furnish to the county commission on forms prescribed
by it a true and correct statement of all sales and withdrawals of gasoline or motor fuel
made by that person during the preceding month. Each person shall furnish to the county commission
any additional information required by the county commission and shall pay to the tax collector
an amount of money equal to the excise tax due under this part. The statement made by the
distributor, retail dealer, or storer shall be sworn to before an officer authorized to administer
oaths and any false statement sworn to shall constitute perjury and, upon conviction, the
person so convicted shall be punished as provided by law. (Act 2015-414, p. 1250, § 4; Act
2015-449, p. 1451, § 4.)...
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