45-2-242
Section 45-2-242 Levy of tax; disposition of funds. (a) In addition to any other taxes
levied and collected in Baldwin County, there is hereby levied, and shall be collected, a
one and one-half mill ad valorem tax on all property located in Baldwin County. (b)(1) The
net proceeds of the tax herein levied shall be equally distributed among the qualified existing
and subsequently formed county volunteer, municipal fire departments, and volunteer municipal
fire departments which are qualified. A qualified department is one which is certified and
incorporated and has a Class 9 Insurance Service Office (I.S.O.) or higher rating, and which
maintains such Class 9 I.S.O. classification or better. Nonqualified departments shall become
qualified by meeting the following requirements: a. Noncertified departments shall become
certified within one year after agreeing to certification; b. A certified department shall
receive a Class 9 I.S.O. rating or better within two years after seeking such...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, it being the purpose and intent of this
provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor
shall state the amount of the tax separately from the price of the cigarettes on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer,
or house trailer is taken in trade or in a series of trades as a credit or part payment on
the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section
shall only apply to Choctaw 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 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 additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...

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45-33-242.03
Section 45-33-242.03 Rules and regulations. The State Department of Revenue, if directed
and authorized by resolution of the Hale County Commission to collect and administer the county
privilege, license, or excise tax herein levied, for as long as directed by the county commission,
is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes
of this subpart. All such rules and regulations duly promulgated shall have the force and
effect of law. (Act 91-783, p. 170, §4.)...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer
of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate
of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied
shall be in addition to any state tax heretofore or hereafter imposed on the severance of
coal, but shall be the only severance tax levied by the county on coal. One hundred percent
of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts
tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the
Lawrence County Commission or for the benefit of the county shall be due and payable in monthly
installments on or before the 20th day of the month next succeeding the month in which the
tax accrues. All taxes levied shall be paid to and collected by the county commission, or
its designee, at the same time as Alabama state sales tax is due to be paid to the State Department
of Revenue. On or prior to the due dates of any tax to be collected, each person subject to
such tax shall file with the county commission, or its designee, a report or return in the
form as may be prescribed by the county commission, or its designee, setting forth, with respect
to all sales and business transactions that are required to be used as a measure of the tax
levied, a correct statement of the gross proceeds of all the sales and the...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Marshall County in the business for which the tax is hereby levied
to fail or refuse to add to the 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 part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(1) The proceeds from the tax hereby authorized, less the actual cost of collection not to
exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County
Commission, on a monthly basis. On the first day of each month, all revenue shall be divided
equally among qualified volunteer fire departments of Marshall County that presently include
the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant,
Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required
stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or
commodity not having proper stamps affixed thereto as herein required shall be deemed a separate
offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff in the place of business of any person required by this article to stamp the same shall
be prima facie evidence that they are intended for sale. The Department of Revenue, upon good
cause shown, may waive or remit any penalty or any part thereof provided for in this section.
Any person, firm, corporation, club, or association of persons who has been found guilty of
violating this article and who, after being punished by fine, penalty,...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a)
There is hereby created within the tax collector's office of Chilton County a license division.
The county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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