45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one
percent of the sale price of such property, except as provided in subdivision (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax
is hereby authorized to be 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 not exceeding one percent of the
sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one percent
of the sale price of such property, except as provided in subdivisions (2), (3), (4), and
(5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-17-243.02
from this section, and from the tax authorized to be imposed by this section, the storage,
use, or other consumption of property the storage, use, or other consumption of which is presently
exempted under the state use tax statutes from the state use tax. Subject to those exemptions,
every person storing or using or otherwise consuming in the county tangible personal property
purchased at retail on or after the effective date of such tax shall, to the extent provided
hereinabove, be liable for the tax authorized to be imposed by this section, and such liability
shall not be extinguished until the tax has been paid by such person. (c) Nothing in this
part shall be construed to apply the tax authorized in this section to any property, or any
storage, use, or other consumption of property, that is subject to taxation by the state pursuant
to Section 40-23-61 other than subsection (a) of Section 40-23-61,
or pursuant to Article 3 of Chapter 23 of Title 40. (Act
2007-351, p. 617, §3.)...
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45-39-245.42
authorized to be imposed by this section, the storage, use, or other consumption of property
the storage, use, or other consumption of which is presently exempted under the state use
tax statutes from the state use tax. Subject to those exemptions, every person storing or
using or otherwise consuming in the county tangible personal property purchased at retail
on or after the effective date of such tax shall, to the extent provided hereinabove, be liable
for the tax authorized to be imposed by this section, and such liability shall not be extinguished
until the tax has been paid by such person. (c) Nothing in this subpart shall be construed
to apply the tax authorized in this section to any property, or any storage, use, or other
consumption of property, that is subject to taxation by the state pursuant to Section 40-23-61
other than subsection (a) of Section 40-23-61, or pursuant to Article
3, commencing with Section 45-23-100, of Chapter 23 of Title
40. (Act 2007-352, p. 625, §3.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
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, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...

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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
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, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...

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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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45-37-249.03
the foregoing, the taxes authorized to be levied pursuant to this part shall not apply to the
sale or use of property or services which are exempt under the state sales tax statutes or
the state use tax statutes and corresponding regulations promulgated thereunder. (d) Upon
initial levy by the county of the taxes authorized by this part, the county commission shall
simultaneously cancel the county's existing sales and use taxes currently being levied by
the county under Ordinance 1769 of the county commission, as amended, that are pledged
to the existing school warrants, provided that the county has previously or will simultaneously
retire or defease the existing school warrants. The sales and use taxes authorized by this
part and the sales and use taxes authorized to be levied by the county pursuant to Ordinance
1769 of the county commission shall not both apply to any taxable sale or storage,
use, or consumption so as to result in a cumulative tax rate from both such...
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