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45-43-244.01
such withdrawal be for sale or other use, provided that sellers of gasoline or motor fuel and
its substitutes paying the tax herein authorized may pay the same computed and paid on the
basis of their sales as hereinafter required, and storers and distributors shall compute and
pay such tax on the basis of their withdrawals or distributions. The tax herein authorized
shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel
or any device or substitute therefor, or on the business of selling, distributing, storing,
or withdrawing from storage for any purpose, gasoline or motor fuel as herein defined; however,
such tax shall not be levied by the county commission upon any gasoline or motor fuel as herein
defined when used in essential governmental functions by the State of Alabama or any agency
thereof, or county governing agencies, municipalities, and boards of education. (Act 87-620,
p. 1097, § 2; Act 88-267, p. 424, § 1; Act 88-408, p. 603, § 1.)...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin 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 Franklin County at a rate not to exceed three cents ($.03)
per gallon and to require every distributor, retail dealer, or storer of gasoline or motor
fuel as herein defined to pay such excise tax upon the selling, distributing, or withdrawing
from storage for any use, gasoline and motor fuel as herein defined in such county; provided
that the excise tax levied pursuant to this part shall not be levied upon the sale of gasoline
or motor fuel in interstate commerce, and provided further that if the excise tax levied pursuant
to this part upon the sale of such gasoline or motor fuel shall have been paid by a distributor
or by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages
45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within the City of Florence, Alabama, and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon...
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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.41.htm - 2K - Match Info - Similar pages
45-46-242.22
to the date the tax is due, each person subject to the tax shall file with the department a
report in the form prescribed by the department. The report shall set 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 gross receipts of all
business transactions. The report shall also include items of information pertinent to the
tax as the department may require. Any person subject to the tax levied by this subpart may
defer reporting credit sales until after their collection, and in the event the person defers
reporting them, the person shall thereafter include in each monthly report all credit collections
made during the preceding month, and shall pay the tax due at the time of filing the report.
All reports filed with the department under this section shall be available for inspection
by the county commission, or its designee. (Act 2004-287, p. 402, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.22.htm - 1K - Match Info - Similar pages
45-41-244.90
respect to the state sales and use tax, and the administration and enforcement of the state
sales and use tax statutes which are not inconsistent with this section when applied to the
tax authorized by subsection (b) shall apply to the county tax. The Commissioner of Revenue
and the State Department of Revenue shall have and exercise the same powers, duties, and obligations
with respect to the county taxes levied as are imposed on the commissioner and the department,
respectively, by the state sales tax statutes and the state use tax statutes. All provisions
of the state sales tax statutes and the state use tax statutes that are made applicable by
this section to the county taxes levied and to the administration of this section are incorporated
herein by reference and made a part hereof as if fully set forth herein. (Act 89-629, p. 1229,
§§1-8; Act 2005-306, 1st Sp. Sess., p. 613, §2; Act 2005-310,
1st Sp. Sess., p. 626, §2; Act 2011-523, p. 839, §2; Act 2011-588,
p. 1301, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
45-48-245
by gross receipts, except a sales or use tax which generally parallels, except for the rate
of tax, that imposed by the state under applicable law. The rate of the tax shall not exceed
one percent. (b) There are exempted and excluded from this section the same exemptions and
exclusions applicable to the state sales and use taxes. (c) The proceeds from the taxes provided
for herein shall be collected by the State Department of Revenue. The proceeds, less any costs
of collection, shall be deposited without delay into the State Treasury to the credit of the
County of Marshall to be properly distributed by the county as provided for herein. The amount
deducted from the proceeds by the Department of Revenue for the cost of collection shall be
an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department
of Revenue shall have the same authority to enforce this section that it has to enforce the
state sales and use tax law. (Act 87-537, p. 820, §§ 1-4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
22-3-10
to establish and maintain a full-time county health officer and county health department and
for the prosecution of public health work within the county. The proceeds of said tax, when
levied and collected, shall be placed in a separate fund and shall be used for no other purpose
except that for which said tax is levied and collected. Such tax, and the proceeds thereof,
may be anticipated by temporary loan certificates, and, when anticipated, all of such proceeds
shall be deposited in the special county health fund or shall be deposited to the credit of
the State Health Officer for the exclusive use of the maintenance of a full-time county health
officer and full-time county health department within the county. This section is not exclusive,
but is cumulative and remedial, and it shall not be construed to interfere with counties now
operating or desiring to operate under mandatory laws relating to full-time health service.
(Acts 1935, No. 239, p. 631; Code 1940, T. 22, §5.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.03.htm - 5K - Match Info - Similar pages
45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
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