45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore 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. (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. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall be collected by the State Department of Revenue, the county, or by contract
to a business that collects sales tax at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after...
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45-14-243.03
Section 45-14-243.03 Monthly report. All taxes levied in this part shall be paid to and collected
by the State Department of Revenue at the same time and in the same manner as state sales
taxes are paid. On or prior to the due dates of the tax herein levied each person subject
to such tax shall file with the State Department of Revenue a report or return in such form
as may be prescribed by the department, setting forth, with respect to all sales and business
transactions that are required to be used as a measure of the tax levied, a correct statement
of the gross proceeds of all such sales and gross receipts of all such business transactions.
Such report shall also include such other items of information pertinent to the tax and the
amount thereof as the State Department of Revenue may require. Any person subject to the tax
levied may defer reporting credit sales until after their collection, and in the event such
person so defers reporting them, such person shall thereafter include...
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45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part 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 prior to the date the tax is due, each person subject to the tax
shall file with the department a report in the form prescribed by the department. The report
shall set forth, with respect to all sales and business transactions that are required to
be used as a measure of the tax levied, a correct statement of the gross proceeds of all the
sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part 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 prior to the date the tax is due, each person subject to the tax
shall file with the department a report in the form prescribed by the department. The report
shall set forth, with respect to all sales and business transactions that are required to
be used as a measure of the tax levied, a correct statement of the gross proceeds of all the
sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor commonly used in internal
combustion engines; provided, that such term shall not be held to apply to those products
known commercially as "kerosene oil," "fuel oil," or "crude oil"
when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...

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45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and in the same manner as state
sales and use taxes are paid. On or prior to the due dates of the tax herein levied, each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied
in this part shall be paid to and collected by the State Department of Revenue at the same
time and in the same manner as state sales and use taxes are paid. On or prior to the due
dates of the tax herein levied each person subject to such tax shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth, with respect to all sales and business transactions that are required to be used as
a measure of the tax levied, a correct statement of the gross proceeds of all such sales and
gross receipts of all such business transactions. Such report shall also include such other
items of information pertinent to the tax and the amount thereof as the State Department of
Revenue may require. Any person subject to the tax levied may defer reporting credit sales
until after their collection, and in the event such person so defers...
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