45-45A-35.04
Section 45-45A-35.04 Modification of ad valorem taxation rate - Referendum; implementation.
The modification in the rate at which the Amendment 8 school tax may be levied and collected
in the city pursuant to this part is subject to the favorable vote of a majority of the qualified
electors residing in the city who vote on the proposed change at a special election called
and held for that purpose pursuant to subsection (f) of Amendment 373 and, in respect of any
county in which the city is then situated, the corresponding reduction prior to or contemporaneously
with the levy, of the rates of the special school ad valorem taxes levied in any part of the
city therein for public school purposes, all to the end that the Amendment 8 school tax may
thereafter be levied by the city throughout the city school district at rates not exceeding
the aggregate of the rates at which the Amendment 8 school tax and the special school ad valorem
taxes were levied on taxable property located in portions...
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40-25-29
Section 40-25-29 Basis of tax levy on cigarettes. Any excise, license, privilege, or other
tax levied on the sale of cigarettes by any county or municipal government within the State
of Alabama shall be levied on the basis of a millage rate per cigarette, in a manner similar
to the method of specifying the tax levied on cigarettes by subdivision (8) of subsection
(a) of Section 40-25-2, except where such taxing authority has levied a per package tax on
cigarettes without any distinction as to the amount of cigarettes per package. This provision
does not specify or limit the rate or amount of tax which may be levied on cigarettes by such
county or municipal government. This provision is not to be construed as limiting or extending
the taxing authority of any county or municipal government but rather this section specifies
the manner in which such taxing authority may be exercised by the county or municipal government
for the protection of the tax revenues accruing to the state and said...
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40-2B-1
Section 40-2B-1 Legislative findings. To increase public confidence in the fairness of the
state tax system, the state shall provide an independent agency to be known as the Alabama
Tax Tribunal to hear appeals of tax and other matters administered by the Department of Revenue
and certain self-administered counties and municipalities that choose to participate with
the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered
counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite
knowledge and experience to hear and resolve disputes between taxpayers and the Department
of Revenue or taxpayers and any self-administered county or municipality that has elected
to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the
taxpayer has had a full opportunity to settle any matter with the Department of Revenue or
with a self-administered county or municipality. There shall be no requirement of...
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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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9-13-82
Section 9-13-82 Rates; additional taxes; exemption; legislative intent. (a) The measure of
the forest products severance tax is at the following rates: (1) On pine logs severed in Alabama
and delivered to a manufacturer, processor, or concentration yard in Alabama, the rate shall
be $0.10 per ton (2,000 pounds). On pine logs severed in Alabama for transport out of the
state, the rate shall be $0.10 per ton (2,000 pounds). (2) On all other species of logs severed
in Alabama and delivered to a manufacturer, processor, or concentration yard in Alabama, the
rate shall be $0.065 per ton (2,000 pounds). On all other species of logs severed in Alabama
for transport out of the state, the rate shall be $0.065 per ton (2,000 pounds). (3) On pulpwood,
$0.10 per ton (2,000 pounds) on pulpwood severed in Alabama and delivered to the manufacturer,
concentration yard, or processor. On pulpwood transported out of the state, $0.10 per ton
(2,000 pounds) for pulpwood severed in Alabama. (4) On pilings...
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28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits derived
from the proceeds of the Alabama liquor stores in each fiscal year, including all tax levied
upon the selling price of all spirituous or vinous liquors, less all cost and expense of collecting
said tax, up to and including $2,000,000, shall be paid out and applied as follows: (1) Fifty
percent shall be covered into the General Fund of the Treasury of the state; (2) Nineteen
percent shall be covered into the Treasury of the state to the credit of the State Department
of Human Resources to be used, and the same is hereby appropriated exclusively, for old age
assistance and for other purposes of the State Department of Human Resources; (3) Ten percent
shall be covered into the Treasury of the state to the credit of the wet counties of the state
and shall be divided equally among each of said counties and shall be paid to them and shall
be covered by them into their respective general funds;...
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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
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45-32A-40
Section 45-32A-40 Ad valorem tax. Pursuant to subsection (f) of Amendment No. 373 to the Constitution
of Alabama of 1901, the Eutaw City Council may levy, in addition to any other tax, an ad valorem
tax in the amount of 12.5 mills on each dollar of taxable property in the city. The revenue
from the additional tax shall be paid to the city general fund to be used for the general
operational expense of the city. (Act 2001-483, p. 821, §1.)...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.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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45-48-242.01
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors.
Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in
Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors or assigns, from
the wholesale and retail purchaser at the time the wholesale or retail price is paid. The
tax shall be collected as are other taxes on alcoholic beverages and deposited into the county
general fund to be distributed to the Marshall County District Attorney's office, district
attorney fund, for administration of the office. The Alcoholic...
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