45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart may be
collected by the State Department of Revenue or a private firm under contract with the county
commission, 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
collection agency a report in the form prescribed by the collection agency. 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 collection agency may require. Any person subject to the tax levied
pursuant to this subpart may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.83.htm - 1K - Match Info - Similar pages

45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, 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
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages

40-7-42
Section 40-7-42 Levy of taxes from book of assessments. (a) The county commission, at the first
regular meeting in February 2015, shall levy the amount of general taxes required for the
expenses of the county, not to exceed one half of one percent of the value of the taxable
property as assessed for revenue for the state as shown by the book of assessments after it
shall have been corrected, at the same time levying the amount of special taxes required for
the county, which levy shall be made upon the same basis of valuation provided above and,
when the levy shall be made, shall certify the rate or rates of taxation and the purpose or
purposes for which the tax is levied to the tax assessor of the county. The levies established
as provided herein shall be assessed and collected in all subsequent tax years unless altered
by the county commission in compliance with a change in the tax rate by general law not later
than the last day of February prior to the effective date of the change in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-42.htm - 1K - Match Info - Similar pages

45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.036.htm - 1K - Match Info - Similar pages

45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages

45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Lauderdale County to enforce this subpart
upon its imposing the tax thereunder, and it shall have the right itself, or its members or
its agents, to examine the books, reports, and accounts of every distributor, storer, or retail
dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all
rules and regulations necessary and proper for the collection of the tax. Provided, however,
upon resolution of the Lauderdale County Commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
subpart. The State Department of Revenue shall commence the administration and collection
of the taxes imposed herein no later than the first day of the third month following the receipt
and approval by the Commissioner of Revenue of the resolution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.46.htm - 1K - Match Info - Similar pages

45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee 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) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages

45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages

45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy 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 a transient 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. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-247.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages