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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45-7-241
last of each March, June, September, and December. (6) "Registered Seller" means
the person registered with the State Department of Revenue pursuant to the state use tax statutes
or licenses under the state sales tax statutes. (7) "State" means the State of Alabama.
(8) "State Department of Revenue" means the Department of Revenue of the State.
(9) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "State Sales Tax Statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, as amended, including all
other statutes of the state which expressly set forth any exemptions from the computation
of the taxes levied in Division 1 and all other statutes which expressly apply to,
or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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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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45-29-242.20
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...
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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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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This
section shall only apply to those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City in Lee 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) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2,
and subsection (a) of Section 40-23-61, outside the corporate limits
of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use
of products or services which are presently...
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45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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11-49B-22
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 business that collects sales tax at the same
time and in the...
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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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