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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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11-11-1
Section 11-11-1 Definitions. Where used in this chapter, unless the context clearly indicates
otherwise, the following words and phrases shall have the following respective meanings: (1)
COUNTY. Each county subject to the provisions of this chapter. (2) COUNTY'S SHARE OF THE HIGHWAY
GASOLINE TAX. With respect to each county, that portion of the highway gasoline tax required
by law to be distributed to that county. (3) FISCAL YEAR. The 12-month period commencing on
October 1 of one year and ending on September 30 of the next ensuing year. (4) HIGHWAY GASOLINE
TAX. a. The excise tax levied under Section 40-17-31, exclusive of those portions of the said
tax in respect of aviation fuel and marine gasoline, as those terms are used in the said Section
40-17-31, and b. The excise tax levied by Sections 40-17-140 through 40-17-155, exclusive
of that portion of the said tax in respect of diesel fuel. (5) OUTSTANDING WARRANTS. With
respect to each county and as of any particular time: a....
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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
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45-41-141.09
Section 45-41-141.09 Exemption for certain dwellings. (a) Any person who is: (1) The owner
of a dwelling that constitutes part of a homestead or a principal residence as those terms
are used in subsection (d) of Section 40-9-19, and in Section 40-9-21, respectively, and (2)
A person authorized, by virtue of any qualification of age, income, blindness, or disability
described in subsection (d) of Section 40-9-19 or Section 40-9-21, to claim the homestead
or similar exemption described therein (or in any successor statute to either thereof), (b)
May elect to have such dwelling exempt from any financial charge levied hereunder with respect
thereto by filing with the tax assessor a written application, in such form as the tax assessor
may prescribe, at the same time that such owner files any application for exemption pursuant
to either of the aforesaid sections of the code (or successor statute thereto); and such exemption
hereunder shall be granted in the same manner and under the same...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There is hereby levied, 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 every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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