45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in addition
to all other taxes imposed by law, an excise tax on persons selling, distributing, storing,
or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county
at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail
dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing,
or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline
or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment
shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant
to this part shall apply to persons, firms, corporations,...
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45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized to
impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to the provisions of this subpart shall
not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes shall not be...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission
is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01)
per gallon on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The
tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected
in the same manner. (b) Effective October 1, 2018, the county commission is authorized to
levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations,
copartnerships, companies, agencies, and associations engaged in the business of selling,
distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby authorized
to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage
for any purpose whatever, gasoline and motor fuel, as herein defined, within Jackson County
not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such county; provided that excise taxes levied pursuant to this part shall not be levied
upon the sale of gasoline or motor fuel, as herein defined, in interstate commerce, and provided
further that if the excise tax imposed under this part upon the sale of such gasoline or motor
fuel, as herein defined, shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being...
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45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
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45-42-243.50
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act
230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session
1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or
sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily
for use off of the public roads and highways in Limestone County. (b) This section shall be
retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission
shall not be obligated or required to refund any privilege tax heretofore collected pursuant
to Act 230, as amended. (Act 96-575, p. 886, §§ 1, 2.)...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy,
in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within
Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon the sale of such
gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being that the tax shall...
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45-2-244.034
Section 45-2-244.034 Report to commission. Within 30 days after any tax shall have been levied
under authority of this subpart, every distributor, storer, or retail dealer engaged in the
sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report on blanks
furnished under Section 45-2-244.032 to the Baldwin County Commission, showing the place and
post office address at which he or she is engaged in the business of distributor or storer
or retail dealer in gasoline or motor fuel within Baldwin County, which information shall
be entered by the Baldwin County Commission on a book kept for that purpose, and should such
distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Baldwin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or her place...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and
to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
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45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective date of
the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal
of gasoline or motor fuel in the county shall make a report on blanks furnished under Section
45-32-244.01 to the county commission, showing the place and post office address at which
he or she is engaged in the business of distributor or storer or retail dealer in gasoline
or motor fuel within the county, which information shall be entered by the county commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another, such distributor, storer,
or retail dealer shall within 30 days thereafter notify the county commission of such removal
giving the former place and post office address and also the place and post office address
to which his or her place of business has been removed. After the tax...
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