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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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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...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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40-17-160
Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel;
applicability of additional excise tax. (a) In lieu of an excise tax on liquefied petroleum
gas used to propel motor vehicles over the highways of this state, there is hereby levied
an annual flat fee on the following classes of vehicles which require a motor vehicle license
using liquefied petroleum gas as fuel. For all other purposes other than the excise tax, the
term "liquefied petroleum gas" shall be included with the term gasoline as defined
in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and pickups under one
ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton or over but with a
rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3. Bobtail trucks and
equivalent vehicles to be defined as any other vehicle having the capacity of carrying a loaded
rear axle weight of 14,000 pounds or more...$150.00 Class...
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45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by Marshall County upon
the business of selling, delivering, withdrawing from storage, or keeping in storage for sale
or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute
therefor, commonly used in internal combustion engines. (b) 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 State Department of Revenue and such payment shall be a full and complete
discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes
that have become owing both before and after October 1, 1981. (d) The State Department of
Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly
and efficient collection of these taxes. (e) The State Department of...
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9-17-105
and existing permits shall be automatically cancelled. The permit may be reinstated if current
proof of insurance is provided within six months of cancellation. After a permit has been
cancelled for six months, a new permit shall be applied for in the manner previously set by
the board. The minimum insurance requirements are as follows: (1) Commercial general liability
insurance for all 10 permits: a. One million dollars ($1,000,000) - each occurrence. b. One
million dollars ($1,000,000) - personal and advertising injury. c. One million
dollars ($1,000,000) - general aggregate. d. One million dollars ($1,000,000) - products and
completed operations aggregate. (2) Commercial automobile liability insurance for A, B, B-1,
E, and F-1 permits: a. One million dollars ($1,000,000) - combined single limit. b. Five million
dollars ($5,000,000) - combined single limit or in combination with umbrella coverage for
cargo vehicles with 3,500 gallon water capacity, or more. (e) Any state,...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu of license
tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90
as to levy and assessment of taxes under article. (a) The governing body of a municipality
levying or assessing taxes authorized by this article may provide by ordinance for the rate
of the tax. (b) The governing body may provide in any ordinances levying or assessing the
tax that the tax is levied and assessed in whole or in part in lieu of any privilege license
tax based on gross receipts in the nature of a sales or use tax which at the time of the levy
is otherwise provided for by ordinance pursuant to Section 11-51-90. This subsection shall
not apply to municipal gasoline or motor fuel taxes, privilege or business license taxes levied
on a business for the privilege of doing business within the municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a...
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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied
or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8),
on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing
body of a county or municipality may levy or administer a gross receipts tax in the nature
of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel
taxes, privilege or business license taxes levied on a business for the privilege of doing
business within the county or municipality, occupational license taxes, tobacco taxes, or
other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local
laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192,
p. 310, ยง6.)...
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