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40-19-4
Section 40-19-4 Taxes payable in monthly installments; returns. The taxes levied under
the provisions of this chapter shall be due and payable in monthly installments on or before
the fifteenth day of the month next succeeding the month in which the tax accrues. On or before
the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter
are imposed shall render to the Department of Revenue on a form prescribed by the department
a true and correct statement showing: The mileage traveled on the highways of this state for
the preceding month, or portion thereof and the number, kind, motor number and make of the
motor vehicle so operated, together with such other information as the department may demand
and require, and, at the time of making such monthly report, such person shall compute the
taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due.
The Department of Revenue, for good cause, may extend the time for making any...
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45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby
levied in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege
or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging
in the City of Eufaula in the business of renting or furnishing any room or rooms, lodging
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount to be determined by the application of the rate of two percent
of the charge for such room, rooms, lodgings, or accommodations,...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature
finds that the number of students attending the several school systems located in those areas
of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied
and imposed, in addition to all other taxes of every kind now imposed by law, a privilege
or license tax upon every person, firm, or corporation engaging in the business of renting
or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel,
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days
or...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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12-19-251.1
Section 12-19-251.1 Retention of tax by municipalities when collected in municipal court;
disposition of proceeds by municipalities. Notwithstanding the provisions of this article,
when the "fair trial tax" levied and provided for in this article is collected,
the clerk of the municipal court of each municipality which has retained its municipal court,
instead of remitting the receipts from said tax into the State Treasury, shall pay such receipts
into the general fund of the municipality. The governing body of such municipality shall use
and expend so much of said funds as is necessary to defray the costs of providing representation
of indigent defendants in their municipal court and after payment of such costs shall pay
into the State Treasury any funds not used for such purpose. The governing body shall render
an accounting of such funds to the State Treasurer on a monthly basis and the monthly report
of such funds shall be filed with the State Treasurer on or before the twentieth...
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