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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected, as
herein provided, a privilege or license tax against the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section
216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies
ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills)
of the assessed value of such property, which tax revenues are authorized to be used for general
municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901,
now appearing as Section 217(f) of the Official Recompilation of the Constitution of
Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after
a public hearing on such proposal, that the City Council of Dothan be authorized to increase
the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated
therein by up to an additional one and one-half percent (15 mills) of the assessed value of
such property, and has further proposed that such additional net ad valorem tax...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person 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 and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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45-4-243.60
Section 45-4-243.60 Collection and disposition. (a) In addition to all other fees and
costs provided by law, a special transaction fee of three dollars ($3) shall be paid to the
Bibb County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad
valorem taxes are collected. The special additional transaction fees shall be collected by
the tax collector and deposited in the county general fund for appropriation for law enforcement
purposes. (b) Those persons exempted from paying ad valorem taxes are also exempted from the
special transaction fee levied pursuant to this section. (Act 93-520, p. 853, ยงยง1,
2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-243.60.htm - 962 bytes - Match Info - Similar pages
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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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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45-37A-351.01
Section 45-37A-351.01 Ad valorem tax increase. (a) In addition to any taxes now authorized
or that may hereafter be authorized by the constitution and laws of the State of Alabama,
pursuant to Amendment 336 to the Constitution of Alabama of 1901, as amended, an increase
of the municipal ad valorem tax presently being levied pursuant to Amendment 336 to the Constitution
of Alabama of 1901 in the City of Mountain Brook in Jefferson County from the rate of one
dollar and six cents on each one hundred dollars worth of taxable property in the City of
Mountain Brook to the rate of two dollars and thirty-six cents on each one hundred dollars
worth of taxable property in the City of Mountain Brook (an increase of one dollar and thirty
cents on each one hundred dollars worth of taxable property, or 13 mills) is approved; such
increase of 13 mills to be levied and collected by the governing body of City of Mountain
Brook for each year without limit as to duration, beginning with the levy in the...
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45-45A-43.02
Section 45-45A-43.02 Additional tax for educational purposes. (a) For the purposes of
this section, the following words have the following meanings: (1) AMENDMENT NO. 56.
Amendment No. 56 of the Constitution of Alabama of 1901, now appearing as Section 216.04
of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT
NO. 269. Amendment No. 269 of the Constitution of Alabama of 1901, now appearing as Section
215.05 of the Official Recompilation of the Constitution of Alabama of 1901. (3) AMENDMENT
NO. 373. Amendment No. 373 of the Constitution of Alabama of 1901, now appearing as Section
217 of the Official Recompilation of the Constitution of Alabama of 1901. (4) AMENDMENT NO.
805. Amendment No. 805 of the Constitution of Alabama of 1901, now appearing as Section
14 Limestone County Local Amendments of the Official Recompilation of the Constitution of
Alabama of 1901. (5) CITY. The City of Madison, Alabama. (6) CITY GENERAL AD VALOREM TAX.
The tax...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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