40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order
to provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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45-19-140
Section 45-19-140 Forest fire protection. (a) The County Commission of Coosa County
is authorized, when the need exists, to provide protection against forest fires in Coosa County
by participating in the Alabama Forestry Commission's fire protection program in the manner
hereinafter specified. (b)(l) After the Coosa County Commission has determined that such a
need does exist in Coosa County, the county commission may, in the manner hereinafter specified,
provide for a financial charge or tax to be paid by the owners of forest lands located in
Coosa County for the use of the land for timber growing purposes amounting to the whole or
any part of the cost of such fire protection program, but not in excess of ten cents ($0.10)
per acre, provided such financial charge or tax is not greater than the benefit accruing to
such forest lands due to the availability of such fire protection. (2) "Forest lands"
as used in this section, shall mean any land which supports a forest growth, or which...

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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected
by the State Department of Revenue, or by such other collecting entity as the Elmore County
Commission may select, at the same time and in the same manner as state sales and use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax shall
file with the collecting agent a report in the form prescribed by the collecting agent. The
report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collecting agent may require. Any person subject
to the tax levied by this subpart may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person shall...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days
or...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such 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...
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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
certain tobacco products in Hale County, a county privilege, license, or excise tax of five
cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b)
The privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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45-36-232.23
Section 45-36-232.23 Income; Jackson County Work Release and Pretrial Release Fund.
For the purposes of this subpart, the term net income shall be defined as total salaries,
wages, and other compensation received by a person committed to a jail in Jackson County for
work performed while such person is released pursuant to this subpart, less all sums withheld
for federal income tax, state income tax, taxes paid by any employee under the so-called Federal
Insurance Contributions Act, group insurance, and union dues. Any person released from jail
pursuant to this subpart shall pay to the county a sum equal to 20 percent of his or her net
earnings earned while so released; provided, however, that no person so released shall be
required to pay more than one hundred dollars ($100) to the court in any one calendar month
under this subpart. The court having jurisdiction of the case, as a condition to releasing
a prisoner pursuant to this subpart, may require that the prisoner establish a...
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45-36-80.01
Section 45-36-80.01 Service of papers and documents. (a) This section shall only
apply to Jackson County. (b) In addition to all other fees or costs levied, the county commission
may require that there shall be taxed as costs the sum of ten dollars ($10), for the service
of each paper or document by the sheriff or any deputy sheriff arising out of any civil or
quasi-civil proceeding in any court in Jackson County, whether the proceeding is filed in
or arising in any of the courts, on appeal, certiorari, or otherwise to the district court
or the circuit court. The sum shall be collected in each court in which any service of any
papers or documents is made by the sheriff. The costs shall be collected in the same manner
as other costs in the cases in the respective courts and deposited in the county general fund.
(Act 99-672, 2nd Sp. Sess., p. 174, §§1, 2.)...
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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
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