45-39-221.07
Section 45-39-221.07 Distribution of county lodging tax. The State Department of Revenue
shall distribute the net proceeds of the county lodging tax as provided in this section:
(1) Prior to the organization of the tourism board hereunder, the net proceeds of the county
lodging tax collected from persons and businesses operating in the corporate limits or planning
jurisdiction of any municipality shall be distributed to that municipality; and the net proceeds
of the county lodging tax collected from persons and businesses operating in the county, but
not within the corporate limits or planning jurisdiction of any municipality, shall be distributed
to the county. This subdivision shall become operative on June 1, 2014, but subject, however,
to the effectuation of the succeeding provisions of this section. (2)a. Subsequent
to the organization of the tourism board hereunder, there shall be distributed directly to
the tourism board 75 percent of the net proceeds of the county lodging tax...
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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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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. 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 section. (d)
The tax levied by...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy
a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease
tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section
40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson
County Commission shall administer and collect this tax and provide for enforcement penalties
by resolution. The county commission may retain an amount or percentage of the total proceeds
collected in an amount as may be agreed upon by the members of the county commission, but
in no event shall the charge exceed two percent of the total amount of tax collected under
this section. (c) The net proceeds of any lease tax levied pursuant to this section
shall be deposited in the county general fund for general county purpose. (Act 99-672, 2nd
Sp. Sess., p. 174, §3.)...
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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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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby
authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing
from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within
Jackson County not to exceed three cents ($.03) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that excise taxes levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate
commerce, and provided further that if the excise tax imposed under this part upon the sale
of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention being...
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45-17-92
Section 45-17-92 Colbert County Tourism and Convention Bureau. (a) This section
shall apply only in Colbert County. (b) The following words and terms as used in this section,
shall have the meanings hereby ascribed to them: "the bureau" means the public corporation
for which this section provides; "the board" means the board of directors
of the authority for which this section provides. (c)(1) There is hereby established
in the county a public corporation for the purposes herein specified, which corporation shall
be vested with the powers conferred upon it by this section. The public corporation
is at times hereinafter referred to as "the bureau." (2) Subject to the conditions
and qualifications hereinafter stated, the name of the corporation shall be the Colbert County
Tourism and Convention Bureau. (d)(1) The bureau shall be authorized and empowered to conduct
programs, including but not limited to programs of information and publicity designed to attract
conventions and tourism to...
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45-18-242.10
Section 45-18-242.10 Application of state statutes. All provisions of the state lodging
tax statutes with respect to payment, assessment, and collection of the state lodging tax,
making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, and compliance generally with the state lodging tax statutes, the rules and
regulations promulgated with respect to the state lodging tax and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall
have and exercise the same powers, duties, and obligations with respect to the county tax
levied hereby as are imposed on the Commissioner of Revenue of the state and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable by this part to the county tax levied hereby...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due Cullman County and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom taxes are due or who is required to collect
the taxes. All provisions of the revenue laws of this state which apply to the enforcement
of liens for privilege or license taxes due the state shall apply fully to the collection
of the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state lodging tax. The department shall have full authority to employ...
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45-26-246.01
Section 45-26-246.01 Exemptions. (a) There are exempted from the tax levied by this
part and from the computation of the amount of the tax levied or payable all of the following:
Charges for property sold or services furnished which are required to be included in the tax
levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations
to a person for a period of 30 continuous days or more pursuant to the exemption provision
of Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change
to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the
exemption provision of this part. (b) Notwithstanding the provisions of this section,
the tax shall not apply to the rental of living accommodations that are intended primarily
for rental to persons as their principal or permanent place of residence. (Act 2020-178, §2.)...

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