45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject
to the provisions of Section 45-27-245.06, there is hereby levied, 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 against the person 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 Escambia County in the business of selling at retail
any tangible personal property whatsoever, including merchandise and commodities of...
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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax
levied by this part, except as otherwise provided, shall be due and payable to the Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
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 department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart,
except as otherwise provided, shall be due and payable to the Department of Revenue on or
before the 20th day of the month next succeeding the month in which the tax accrues. On or
before the 20th day of each month after the effective date of the taxes, every person on whom
the tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, 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 department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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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...
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45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this
part, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes every
person on whom the tax is levied by this part shall render to the Department of Revenue on
a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
the monthly report the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying the tax until after...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied
by this article, except as otherwise provided herein, shall be due and payable to the State
Department of Revenue on or before the 20th day of the month next succeeding the month in
which the tax accrues. On or before the 20th day of each month after the effective date of
the taxes, every person on whom the tax is levied by this article shall render to the Department
of Revenue on a form prescribed by the department, a true and correct statement showing the
gross proceeds of the business subject to the tax for the then preceding month, together with
such other information as the Department of Revenue may demand and require; and at the time
of making such monthly report, the taxpayer shall compute and pay to the Department of Revenue
the amount of taxes shown to be due; provided, however, that any person subject to the tax
who conducts any business on a credit basis may defer reporting and paying...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this
subpart, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes every
person on whom the tax is levied by this subpart shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying the tax until...
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40-12-51
Section 40-12-51 Automobile dealers. Each person dealing in, selling, or purchasing
for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state
license as provided in this section and shall pay a county license tax of one half
the amount of his state license tax for the use of the counties. The following license taxes
shall be paid by each dealer, each agent, or other person, except agents of a dealer who have
procured the licenses required in the following section: In cities and towns of 50,000
or more inhabitants, $140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants,
$100; in cities and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities
and towns of over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of
over 2,500 and not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less
inhabitants, $30; in all other places, whether incorporated or not, $30; provided, that a...

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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County,
in addition to all other taxes of every kind now imposed by law, and to collect 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, 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 other evidences of debts or stock, nor sales of...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock County. (b) As used in this
section state sales and use tax means the tax imposed by the state sales and use tax
statutes, including, 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 40-23-63. (c) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. 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. Notwithstanding the foregoing, the amount authorized to be levied...

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