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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this
division and from the computation of the amount of the tax levied, assessed, or payable under
this division the following: (1) The gross proceeds of the sales of lubricating oil
and gasoline as defined in Sections 40-17-30 and 40-17-170
and the gross proceeds from those sales of lubricating oil destined for out-of-state use which
are 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, which are otherwise
taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural
purposes. The word "fertilizer" shall not be construed to include cottonseed meal,
when not in combination with other materials. (3) The gross proceeds of the sale, or sales,
of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed
to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
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 on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, 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; provided, however, that any person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages

45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, 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 on account of
the business activities and in the amount to be determined by the application of rates against
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.01.htm - 7K - Match Info - Similar pages

45-39-245.02
for the purpose of this subdivision shall be the gross proceeds of sales of such business.
(7) The tax levied in this section shall be subject to all the exemptions, definitions, proceedings,
rules, regulations, requirements, provisions, penalties, fines, punishments, and deductions
set out in Act 100, adopted by the 1959 Second Special Session of the Legislature
of Alabama, approved August 18, 1959, entitled "An Act to raise revenue;
levying a privilege or license tax against persons on account of certain business activities;
prescribing the rate thereof and exemptions therefrom; superseding Article 10
of Chapter 20, Title 51, Code of Alabama, 1940, as amended
and supplemented", as amended, except where inapplicable or where herein otherwise provided,
all of which are adopted and made a part hereof by reference, including the provisions for
the enforcement and collection thereof. (Acts 1949, No. 296, p. 426, §3; Acts 1959,
No. 470, p. 1165, §3; Acts 1975, No. 548, p. 1204, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.02.htm - 8K - Match Info - Similar pages

40-23-26
inability, impracticability, refusal or failure to add to the sales price and collect from
the purchaser the amounts provided herein relieve such person, firm, corporation, association
or copartnership from the tax levied by this division. (c) All taxes paid in pursuance to
this division or any other statute enacted in this connection shall conclusively be presumed
to be a direct tax on the retail consumer, precollected for the purpose of convenience and
facility only. (d) In the event that any sum is collected from a consumer that purports to
be collected because of this section, whether or not the amount is actually provided for hereunder,
then any such sum, except such as is collected solely because of rounding the correct amount
of tax upward to the nearest cent, shall be paid to the Department of Revenue for the purposes
provided in Section 40-23-35. (Acts 1959, 2nd Ex. Sess., No. 100,
p. 298, §24; Acts 1963, 2nd Ex. Sess., No. 106, p. 286, §2; Acts 1987,
No. 87-662, p. 1170.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages

45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body
of the county is authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax against the person on account of the business activities and in the amount to be determined
by the application of rates against gross sales, or gross receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation, (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages

45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body
of the county is authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax against the person on account of the business activities and in the amount to be determined
by the application of rates against gross sales, or gross receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation, (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages

45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal
program. (a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of
Choctaw County may levy, in addition to all other taxes, a privilege license tax against gross
sales in an amount up to two cents which shall be exclusively for the operational fund of
the county mandatory solid waste disposal program. The gross proceeds of all sales which are
presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. (d) The tax levied by this section shall be collected by the State Department
of Revenue, or such other entity as determined by the county commission, at the same time
and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages

45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c)(1)
The County Commission of Fayette County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent privilege license tax
against gross sales or gross receipts which shall become effective on September 1,
2000. (2) The gross receipts of any business and the gross proceeds of all sales which are
presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. (d) The tax levied by this section shall be collected by the State Department
of Revenue at the same time and in the same manner as state sales and use taxes are collected.
On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages