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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in
Cullman County, in addition to all other taxes now imposed by law, special county privilege
license and excise taxes paralleling state sales and use taxes in the manner and at the rates
hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State
of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing
within Cullman 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 evidence of debt or stocks), an amount equal to one percent of the
gross proceeds of sales of the business except where a different amount is expressly provided
herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-21-241.20
Section 45-21-241.20 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall,
wherever used in this subpart, have the same meanings respectively ascribed to them in those
sections, except where the context herein clearly indicates a different meaning. In addition,
the following words, terms, and phrases where used in this subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) COUNTY.
Crenshaw County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the
state sales tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3,
and 40-23-4 which levy a certain retail sales tax, and include all statutes, including amendments
to those sections, which expressly set forth any exceptions from the computation of the tax
levied by those sections, and all other statutes which expressly apply...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.20.htm - 1K - Match Info - Similar pages
45-21-242.13
Section 45-21-242.13 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall,
wherever used in this part, have the same meanings respectively ascribed to them in those
sections, except where the context herein clearly indicates a different meaning. In addition,
the following words, terms, and phrases where used in this part shall have the following respective
meanings except where the context clearly indicates a different meaning: (1) COUNTY. Crenshaw
County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales
tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4,
which levy a certain retail sales tax, and include all statutes, including amendments to those
sections, which expressly set forth any exceptions from the computation of the tax levied
by the sections and all other statutes which expressly apply to, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.13.htm - 1K - Match Info - Similar pages
45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used
in this part, shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an
agency or instrumentality of the county and Lauderdale County created pursuant to Subpart
1 and Act 95-409, and includes its successors and assigns, if any, and any agency or instrumentality
that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments
thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality
of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section
45-17-91.20) of Article 9, and includes any agency or instrumentality that may succeed to
its functions. (4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY.
Lauderdale County in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.htm - 3K - Match Info - Similar pages
45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used
in this subpart, shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an
agency or instrumentality of the county and Colbert County created pursuant to Subpart 1,
commencing with Section 45-17-90, of Part 1, Article 9, Chapter 17 of this title and
Subpart 1, commencing with Section 45-39-92, of Part 3, Article 9 of this chapter,
and includes its successors and assigns, if any, and any agency or instrumentality that may
succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto.
(3) COLBERT COUNTY. Colbert County in the State of Alabama. (4) COMMITTEE. The Shoals Industrial
Development Committee, an agency or instrumentality of the county and Colbert County, that
has been, or is to be, created pursuant to Part 2, commencing with Section 45-17-91.20,
of Article...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.40.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-4.htm - 3K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes
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 evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores) 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the 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 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 the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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