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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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...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition
to all other taxes presently levied, an additional sales and use tax not to exceed the highest
municipal rates collected in the county. These additional rates shall be as follows: General
sales, sales and use tax rate of a rate equal to the highest municipal rate collected on April
14, 2006; automobile sales and use rate of two percent; agricultural machinery sales and use
tax of two percent; and manufacturing machine sales and use tax rate of two percent. Except
as herein provided, these rates shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006.
These rates shall also apply to the area of the county which constitutes the police jurisdiction
for a municipality located outside the county provided the municipality has a sales and use
tax in effect in the police jurisdiction in the county...
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45-11-140
Section 45-11-140 Forest fire protection. (a) The County Commission of Chilton County is authorized,
when the need exists, to provide protection against forest fires in Chilton County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Chilton County Commission has determined that such a need does exist in Chilton
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Chilton County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.10) per acre, provided such
financial charge or tax is not greater than the benefit accruing to such forest lands due
to the availability of such fire protection. (2) "Forest lands" as used in this
section, shall mean any land which supports a forest growth, or...
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45-35-242
Section 45-35-242 Levy of tax. There is levied in Houston County, Alabama, for the purpose
of constructing and maintaining public roads, streets, bridges, and ferries, a privilege tax
of not more than one cent per gallon on all gasoline or gasohol which is sold or delivered
in the county, for the privilege of selling or delivering same. For purposes of this part,
the tax herein applies only to gasoline and gasohol; any other motor vehicle fuel or oil or
gas is expressly exempt from the application of this part. (Act 82-727, p. 183, §1.)...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy a two
percent lease tax in all areas of the county. (b) The tax shall parallel the state lease tax
in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including
exemptions therefrom and enforcement proceedings therefor. The Jackson County Commission shall
administer and collect this tax and provide for enforcement penalties by resolution. The county
commission may retain an amount or percentage of the total proceeds collected in an amount
as may be agreed upon by the members of the county commission, but in no event shall the charge
exceed two percent of the total amount of tax collected under this section. (c) The net proceeds
of any lease tax levied pursuant to this section shall be deposited in the county general
fund for general county purpose. (Act 99-672, 2nd Sp. Sess., p. 174, §3.)...
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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...
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45-38-60.01
Section 45-38-60.01 Mileage allowance. In Lamar County, the county commission may provide the
coroner with a mileage allowance in the same amount as the prevailing rate per mile paid to
other county officers and employees for the actual use by the coroner of the coroner's personal
motor vehicle in the performance of the coroner's official duties. The mileage allowance provided
by this section shall be in addition to any other compensation and expense allowance provided
the coroner. (Act 96-207, p. 238, §1.)...
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45-38-81.20
Section 45-38-81.20 Clerks; salaries. (a) The offices of probate judge, tax assessor, and tax
collector in Lamar County are each hereby authorized to hire a chief clerk. The chief clerks'
salaries shall be fixed by the Lamar County Commission and paid from the general fund of the
county. (b) The office of probate judge, provided sufficient funds are available, may employ
additional clerks as deemed necessary and approved by the Lamar County Commission. The salaries
of the clerks shall be fixed by the Lamar County Commission. (c) The office of tax assessor,
provided sufficient funds are available, may employ additional clerks as deemed necessary
and approved by the Lamar County Commission. The salaries of the clerks shall be fixed by
the Lamar County Commission. (d) The office of tax collector, provided sufficient funds are
available, may employ additional clerks as deemed necessary and approved by the Lamar County
Commission. The salaries of the clerks shall be fixed by the Lamar...
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