45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) 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 such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...

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45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section
45-22-243.60 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-22-243.60 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. All
taxes levied pursuant to this subpart shall be paid to and collected by the State Department
of Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be
prescribed by...
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45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section,
the following words and terms shall have the following meanings unless the context clearly
indicates otherwise: (1) BUSINESS. Any activity engaged in by any person with the object of
gain, profit, benefit, or advantage, either direct or indirect to the person, including vocations,
occupations, callings, and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION.
The governing body of Etowah County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales
or use tax. (5) PERSON. Any natural person, partnership, corporation, firm, association, trust,
estate, or other entity. (b) The purpose of this section is to equalize the burden
of taxation by authorizing the county commission to impose a license or privilege fee upon
persons presently paying no license or privilege fee for the privilege of engaging in certain
businesses in the county. The further purpose of this section is to generate additional...

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45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section
45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. All
taxes levied pursuant to this subpart shall be paid to and collected by the State Department
of Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be
prescribed...
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45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section
45-43-246.01 shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-43-246.01 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable, each such quarterly period to
end on the last day of each of the months of March, June, September, and December. All taxes
levied pursuant to this subpart shall be paid to and collected by the State Department of
Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of
Chambers County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section,
the following words and terms shall have the following meanings: (1) BUSINESS. Includes 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 such person. (2) COUNTY. Autauga
County, Alabama. (3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether
it be a county commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE
FEE. Does not include any sales or use tax. (5) PERSON. Includes any natural person, partnership,
corporation, firm, association, trust, estate, or other entity. (b) The purposes of this section
are to equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; and the taxes levied in Section
45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable hereunder, each such quarterly period to
end on the last days of each of the months of March, June, September, and December. All taxes
levied in this subpart shall be paid to and collected by the State Department of Revenue at
the same time and along with the collection of the state sales tax and the state use tax.
On or prior to the due dates of the taxes herein levied, each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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45-1-243.02
Section 45-1-243.02 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)
An excise tax is hereby authorized to be levied and imposed 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, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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