45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds
for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1 of Chapter
23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title
40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission
may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of
the tax shall be used for the construction, maintenance, and operation of a jail with any
excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the taxes
authorized by this section. (4) The proceeds of all sales which are presently taxed
at a lower rate under the state sales and use tax statutes shall be taxed under this section
at a...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette 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)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock 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) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...

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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of
stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in Mobile County in the business for which the tax is hereby levied to fail or refuse to add
to the sales price and collect from the purchaser the amount due on account of the tax herein
provided or to refund or offer to refund all or any part of the amount collected or absorb
or advertise directly or indirectly the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject
to a civil penalty of not less than twenty five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense.
(1) The State Department of Revenue is hereby authorized and directed to collect all taxes
now or hereafter levied by the county under this subpart. (2) The tax levied herein shall
be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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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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45-39-245.06
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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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) 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 are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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