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...
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45-30-245.31
Section 45-30-245.31 Tax to be added to and stated separately from purchase price. Upon
passage of this subpart there is levied on every person, firm, corporation, club, or association
that sells or stores or receives for the purpose of distribution in Franklin County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales 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, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The 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 authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, it being the purpose and intent of this
provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor
shall state the amount of the tax separately from the price of the cigarettes on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. 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...
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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...
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40-21-86
Section 40-21-86 Responsibilities of utilities. Every person engaged in the State of
Alabama in the furnishing of utility services shall add to the price or charge for such utility
services to every purchaser thereof an amount equal to the prescribed percentage of the gross
price or gross charge therefor and shall collect said amount from every purchaser of such
utility services. It shall be unlawful for any person furnishing utility services to fail
or refuse to collect from the purchaser the amount required by this section to be collected,
and it shall likewise be unlawful to refund or offer to refund all or any part of the amount
collected or to absorb or advertise directly or indirectly the absorption or refund of said
amount or any portion thereof. The provisions of this section that the tax herein levied
shall be collected from the purchaser shall in no way relieve any utility of the tax herein
levied; nor shall the inability, impracticability, refusal, or failure so to collect...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (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.
(c)(1) The county commission 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. Notwithstanding the foregoing, the additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...

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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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 Clarke
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. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a)
This section shall only apply to Barbour 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 Barbour County, after a public hearing, notice
of which has been given for at least two consecutive weeks in a newspaper of general circulation
in the county and by posting the notice outside the offices of the county commission, may
levy, in addition to all other previously authorized taxes, an additional one-half cent ($0.005)
privilege and excise license tax against gross sales and gross receipts. All notices shall
state the date, time, and location of the meeting at which the proposal to levy a sales, use,
and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
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