8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There
is created within the office of the Judge of Probate of Bibb County a license division which
shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except the stationery, forms, and supplies furnished pursuant to law by the State Department
of Finance or state Comptroller. The county commission shall also provide clerks and other
assistants for the judge of probate as shall be necessary from time to time for the proper
and efficient performance of the duties of his or her office. The judge of probate shall have
authority to employ clerks and other assistants and to fix their compensation, subject to
and in accordance with the personnel policies and procedures of Bibb County concerning county
employees. The compensation of the clerks and assistants shall be paid out of...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation
of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County
Commission shall have the power to levy and provide for the collection of additional privilege
license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any
of the taxes authorized above shall be collected by the State Department of Revenue, less
any costs of collection, and shall be deposited into the county treasury to be used in the
manner prescribed by the county commission or by law. 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. (b) The county Board of Education of Blount County
shall, periodically upon receipt of the proceeds from the county commission from any of the
taxes authorized hereunder, divide or pro rate the funds to the county board...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County,
in addition to all other taxes of every kind now imposed by law, and to collect 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 receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, any association or other agency or instrumentality of such institutions) 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 evidences of debts or stock, nor sales of...
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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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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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45-49-160.04
Section 45-49-160.04 Payments by credit card. (a) For purposes of this section,
the term credit card includes any credit card, charge card, or debit card issued by any bank,
foreign lender, domestic lender, or credit card bank as defined in Section 5-20-3.
(b) Notwithstanding any other provision of law to the contrary, any Mobile County elected
official required or authorized to receive or collect any payments to state or county government
may accept payment of the amount by credit card, as defined herein. (c) This section
shall be broadly construed to authorize acceptance of credit card payments by county elected
officials including, but not limited to, the Mobile County Revenue Commissioner, the Mobile
County License Commissioner, the Mobile County Judge of Probate, the Mobile County Commission,
and the Sheriff of Mobile County. This section shall be broadly construed to authorize
acceptance of credit card payments of all types of amounts payable including, but not limited
to, taxes,...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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