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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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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...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby 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 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, 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,...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, 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 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 Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) 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
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene 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. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
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32-8-2
regularly engaged in the business of manufacturing, constructing, assembling, importing, or
distributing new motor vehicles, either within or without this state. (9) MOTOR VEHICLE. The
term shall include all of the following: a. Every automobile, motorcycle, mobile trailer,
semitrailer, truck, truck tractor, trailer, and other device that is self-propelled or drawn,
in, upon, or by which any person or property is or may be transported or drawn upon a public
highway except such as is moved by animal power or used exclusively upon stationary
rails or tracks. b. Every trailer coach and travel trailer manufactured upon a chassis or
undercarriage as an integral part thereof drawn by a self-propelled vehicle. (10) NEW VEHICLE.
A motor vehicle that has never been the subject of a first sale for use by a new motor vehicle
dealer as defined in Section 40-12-390 or an equivalently licensed dealer in another state
and includes, among others, vehicles maintained in a dealer's inventory, vehicles...
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40-23-106
Section 40-23-106 Reciprocity. If a sales or use tax equal to or in excess of the amount of
the tax imposed by this article is paid to another state under a requirement of the law of
that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer
which is the subject of the tax when it is imported for use, storage, or consumption in this
state shall not be subject to the use tax imposed by this article. If the amount of the tax
paid to another state is less than that imposed by this article, then the difference shall
be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats,
truck trailers, semitrailers, or house trailers in any other state which does not extend credit
for taxes paid on similar property in Alabama. The licensing official shall require proof
of payment of tax in another state deemed necessary and proper. (Acts 1981, No. 81-665, p.
1086, §7; Acts 1994, No. 94-622, p. 1162, §6.)...
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45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
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11-51-201
Section 11-51-201 Applicability of provisions of state sales tax law; collection of tax on
vehicles not sold through licensed Alabama dealer. (a) All taxes levied or assessed by any
municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions,
exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated
under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate
procedures, statutes of limitation, penalties, fines, punishments, and deductions for the
corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1,
40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to
the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this
article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section
11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or...
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