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45-32-244.02
Section 45-32-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after the levy of the tax provided for by this part has become effective, every person
upon whom the excise tax is levied shall render to the county commission on forms prescribed
by it a true and correct statement of all sales and withdrawals of gasoline made by him, her,
or them during the preceding month, and shall furnish to the county commission such additional
information as it may require upon blanks to be formulated and furnished by the commission.
At the time of making such report, each of the above shall pay to the county commission an
amount of money equal to the excise tax levied pursuant to this part. The statement herein
required to be made by the distributor, storer, or retail dealer shall be sworn to before
some officer authorized to administer oaths, and any false statement sworn to shall constitute
perjury and upon conviction thereupon the person so convicted shall be...
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45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall have been
levied under authority of this part every distributor, storer, or retail dealer engaged in
the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson County shall
make a report on blanks furnished under Section 45-36-243.01 to the county commission of such
county, showing the place and post office address at which he or she is engaged in the business
of distributor or storer or retail dealer in gasoline or motor fuel, as herein defined, within
Jackson County, which information shall be entered by the county commission of the county
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the county commission of such removal,
giving the former place and post office address and also the place...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
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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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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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 evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy 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 a transient 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. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu of license
tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90
as to levy and assessment of taxes under article. (a) The governing body of a municipality
levying or assessing taxes authorized by this article may provide by ordinance for the rate
of the tax. (b) The governing body may provide in any ordinances levying or assessing the
tax that the tax is levied and assessed in whole or in part in lieu of any privilege license
tax based on gross receipts in the nature of a sales or use tax which at the time of the levy
is otherwise provided for by ordinance pursuant to Section 11-51-90. This subsection shall
not apply to municipal gasoline or motor fuel taxes, privilege or business license taxes levied
on a business for the privilege of doing business within the municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to
be engaged in, by any person with the object of gain, profit, benefit, or advantage, either
direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, 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 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, and 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...
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