45-3-244.30
Section 45-3-244.30 County privilege, license, or excise tax - Established. The Barbour County
Commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Barbour County, a county privilege,
license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of
cigarettes made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each package
of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near
cigarette-sized cigars, but excluding single wrapped cigars. (3) Five cents ($0.05) for each
sack, can, package, or other container of smoking tobacco, including granulated, plug cut,
crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner
suitable for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package,
or other container of chewing tobacco, which tobacco is...
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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.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, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-35-160.01
Section 45-35-160.01 Payments by credit card. (a)(1) The use of credit cards for any payments
made to a Houston County department, agency, board, or commission may be authorized upon approval
by the Houston County Commission as provided in subsection (b), and if authorized, shall be
accepted pursuant to rules and regulations promulgated by the Houston County Commission. The
rules and regulations shall include specific procedures for the acceptance of credit card
payments, including, but not limited to, provision for the payment of any discount or administrative
fee charged by the credit card issuer. The Houston County Commission may impose the assessment
of a surcharge or convenience fee from the person paying by credit card in an amount not greater
than the transaction fee charged by the credit card issuer. (2) Except as otherwise provided,
this section shall be construed to allow acceptance of credit card payments of any types of
amounts payable to Houston County as authorized by the...
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45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
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45-42-200.05
Section 45-42-200.05 Business license. Before any person, firm, or corporation shall engage
in or carry on any business activity or other non-business activity in the county for which
a license is required by law, a license for such activity must be purchased from the commissioner
and he or she shall be entitled to charge a fee, not to exceed two dollars ($2) for the issuance
of such license, as shall be determined by the county commission. All costs, fees, and penalties
which shall have accrued or for which person, firm, or corporation shall have become liable
in any proceeding commenced for the collection of same shall be paid before any such license
is eligible for renewal. The commissioner shall issue the license countersigned by him or
her in the form and on the blank furnished to him or her by the State Department of Finance
which shall set forth and specify the name of the person, firm, or the corporation applying
therefor, the business or activity which it proposes to carry on...
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45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may levy, in addition to all other taxes including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied pursuant to this subpart 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, and any parts of such machines or any motor vehicle, truck
trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price.
Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the tax authorized to be levied herein shall be...
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45-46-242.21
Section 45-46-242.21 Levy of tax; exemptions. (a) The County Commission of Marengo 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.
(b) 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
subpart. (Act 2004-287, p. 402, § 3.)...
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45-8-241.01
Section 45-8-241.01 License requirements for door-to-door sales. (a) All persons engaged in
the business of selling products door-to-door for profit shall have a state transient business
license and a county business license issued by the commissioner of licenses as provided in
Section 45-8-241, and shall pay any license or privilege fee and any issuance fee required
therein. (b) The person or business shall apply for application to the commissioner of licenses
on forms provided by the commissioner. The application form shall require the applicant to
fully describe the nature of the business and type of products or services to be sold. (c)
Any person who is to be engaged in door-to-door sales shall provide to the commissioner his
or her full name, date of birth, driver's license, or other government issued identification
number, address, and the name and address of the business with which he or she is employed
as a door-to-door salesperson. The information collected shall be submitted...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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. 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...
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