45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision of this part providing for the responsibility of the county to collect and administer the tax provided in this part, the county may contract with an agent to perform all or any part of its duties pursuant to this part. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the county on a form prescribed by the Department of Revenue, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the county requires. At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages
45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting, and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the amount hereinafter prescribed against every person, organization, or other entity engaging in the county in the business of renting or furnishing any room or rooms, lodging, 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 one percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this section shall become effective on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.01.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission of the county at a 10 percent discount on the entire amount of sale when the purchases are made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the cigarettes and for the keeping of the records required by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps as would cause the purchase price to include a fraction of a cent....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.04.htm - 3K - Match Info - Similar pages
45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions; records; penalty and interest. (a) The taxes levied by this part shall become effective, or go into effect, on the first day of the calendar month next following the calendar month in which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified in subsection (a), above, 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 engaged in the county in the business of renting or furnishing any room or rooms, lodging or accommodations, to any transients 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 pay to the Colbert County Tourism and Convention Bureau...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.02.htm - 4K - Match Info - Similar pages
45-27-247.04
Section 45-27-247.04 Use of stamps; records. (a) It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county a stamp or stamps in the proper amounts as set forth in Section 45-27-247.02. Each wholesaler or jobber who desires to do so may purchase stamps from the judge of probate at a 10 percent discount on the entire amount of sale when the purchases are made in quantities of two hundred dollars ($200) or more. The discount allowed hereby shall be compensation to the wholesale dealer or jobber for the labor of affixing the stamp or stamps to the cigarettes enumerated herein and for the keeping of the records required by this subpart. All other persons, except such wholesale dealers or jobbers, shall pay the full face amount for stamps, and no person, wholesaler, jobber, or dealer shall be entitled to purchase any such number of stamps as would...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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