45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc.
(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor
and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public
official performing the functions of assessing and collecting taxes in Jefferson County, upon
request of any fire district located in Jefferson County, shall implement appropriate procedures
necessary to assess and collect the fees, charges, or assessments levied by the governing
body of the fire district, provided, the fees, charges, or assessments are related to the
value of property. (b) The fire district fees, charges, or assessments shall be a lien upon
the property on which levied and shall be assessed, collected, and enforced in the same manner
as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all
amounts levied and collected shall be paid to both the assessing official and the...
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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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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section
shall be applicable only to Macon County. (b) There is levied and imposed, in addition to
all other taxes of every kind now imposed by law, a privilege or license tax upon every person,
firm, or corporation engaging in the business of renting or furnishing any room or rooms,
lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration, in an amount of five percent of the charge for the room, rooms,
lodgings, or accommodations, including the charge for use or rental of personal property and
services furnished in the room; provided, however, that there is exempted from the tax levied
under this section any rentals or services taxed under Division 1, commencing with
Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to
rooms,...
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45-5-171
Section 45-5-171 Dumping fee. (a) In addition to any other cost, fee, or charge imposed
on the dumping or depositing of solid waste material on or in any privately owned solid waste
landfill in Blount County, there is hereby levied a monthly fee of one dollar fifty cents
($1.50) per ton of solid waste so dumped or deposited, which shall be collected monthly by
the landfill owner and distributed as provided in subsection (b). (b) The fees collected in
subsection (a) shall be distributed as follows: 50 percent to the General Fund of Blount County
and 50 percent to the Blount County Commission. The Blount County Commission, on a quarterly
basis, shall return the 50 percent share of the funds to the Blount County Fire and EMS Association
to be distributed equally to all volunteer fire departments and rescue squads belonging to
the association. (Act 90-120, p. 140, §§1, 2; Act 2017-170, §1.)...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding,
in Colbert County, the proceeds of the beer tax collected pursuant to Article 5B, commencing
with Section 28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One
cent ($.01) per 12 fluid ounces or fractional part thereof on all beer sold within the county
shall be paid to the probate judge and the proceeds shall be distributed by the probate judge
as follows: (1) Two-fifths to the hospital fund of the county; (2) One-tenth to the county
board of education for the benefit of the schools outside of the Cities of Sheffield, Tuscumbia,
and Muscle Shoals; (3) One-tenth to the Sheffield Board of Education for the benefit of the
schools of Sheffield; (4) One-tenth to the Tuscumbia Board of Education for the benefit of
the schools of the City of Tuscumbia; (5) One-tenth to the Muscle Shoals Board of Education
for the benefit of the schools of Muscle Shoals; (6) And, one-fifth to the general...
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45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of
laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging
in the business of producing or severing oil or gas or other hydrocarbons from the soil or
waters of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons
and which tax is applicable only in Baldwin County and under which collections were being
made on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All
revenues collected from such local severance taxes, shall, beginning the first day of the
month following May 19, 1989, be paid into the general fund of the county exclusively for
transfer and deposit into the trust fund hereby established until the total sum of fifteen
million dollars ($15,000,000) in severance tax revenues of the type described in this section,
excluding any interest income on amounts deposited therein from such total sum, has been...

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40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers,
manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied
and shall be collected as herein provided a sales tax upon every person, firm, or corporation
purchasing within this state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed
with the judge of probate of any county in this state from any person, firm or corporation
that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers,
trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase
price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the
amount equal to two percent of the purchase price on the sale of any...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be
applicable only to Etowah County. (b) There is levied and imposed, in addition to all other
surcharges of every kind now imposed by law, a privilege or license surcharge upon every person,
firm, or corporation engaging in the business of renting or furnishing any room or rooms,
lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration, in an amount of one dollar and fifty cents ($1.50) per night
per room, rooms, lodgings, or accommodations. There is exempted from the surcharge levied
under this section any rentals or services taxed under Division 1, commencing with
Section 40-23-1, of Article 1, Chapter 23, Title 40. The surcharge shall not apply
to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place....
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings.
(a) The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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