45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock 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) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. 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.
Notwithstanding the foregoing, the amount authorized to be levied...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of the rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax authorized to be
levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
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45-3-243.20
Section 45-3-243.20 Additional tax for public school purposes in School Tax District No. 1.
In addition to any taxes now authorized or that may hereafter be authorized by the Constitution
and laws of the State of Alabama, there is hereby approved an additional special district
ad valorem tax to be levied and collected annually in the Barbour County Board of Education
School Tax District No. 1, as hereinafter described, in Barbour County for public school purposes
in the district at the uniform rate of forty cents ($0.40) on each one hundred dollars ($100)
worth of taxable property in the district pursuant to Amendment 373 to the Constitution of
Alabama of 1901, for a period of 30 years beginning with the levy for the tax year October
1, 2012 to September 30, 2013 (the tax for which year to be due and payable October 1, 2013)
and ending with the levy for the tax year October 1, 2042 to September 30, 2043 (the tax for
which year to be due and payable October 1, 2043), the levy and...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment
to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax,
as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama
municipality is paid under a requirement of law, the property which is the subject of such
tax, when imported for use, storage, or consumption into another Alabama municipality, is
not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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40-14A-34
Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.) Definition
of taxable shares base. The taxable shares base shall be determined as follows: (a) Multiply
the corporation's initial taxable shares base by the apportionment factor used to apportion
the corporation's income to Alabama for purposes of the Alabama income tax in accordance with
Chapter 18 or that would be used if the corporation were subject to income tax under Chapter
18. (b) From the amount determined in subsection (a), deduct the following: (1) The book value
of all devices, facilities, or structures, and all identifiable components or materials for
use therein, that are located in Alabama and are acquired or constructed primarily for the
control, reduction, or elimination of air, ground, or water pollution or radiological hazards
where such pollution or radiological hazards result from or would be caused by activities
of the taxpayer in Alabama; (2) The net amount invested by the...
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45-11-244.11
Section 45-11-244.11 Effective date; termination of levy of taxes. (a) If the governing body
of the county elects to levy and impose any of the taxes herein authorized to be levied and
imposed, it shall specify in the resolution levying and imposing such taxes the first day
of the second calendar month next following that during which such levy is made as the effective
date of such levy. Such resolution may provide such other terms or provisions relating to
the levy, collection, administration, and enforcement of such taxes as are not contrary to
or inconsistent with the provisions of this part. (b) The governing body of the county may,
at any time and from time to time after the levy of any of the taxes herein authorized, but
subject to succeeding provisions of this section, and subject to constitutional limitations
on the impairment of contracts, terminate any of the taxes herein authorized to be levied
by it. (c) No tax levied hereunder may be terminated by the county, as authorized...
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