45-49-240.61
Section 45-49-240.61 Compensation - Revenue commissioner. (a) Effective October 1, 1997, the
Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the amount
of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as above determined,
is in addition to the salaries or compensation payable under Section 40-6A-2, and shall be
paid on a pro rata basis out of the first monies collected each tax year by the revenue commissioner
and paid into the general fund of the county. The pro rata share of the supplemental salary
to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing
the percentage that the total collections for each agency bears to the total collection of
ad valorem taxes by the revenue commissioner. The supplemental salary shall then be paid from
the county general fund in 12 equal monthly installments. (2) The supplemental salary herein
provided shall be the total compensation payable to...
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45-11-243
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 three percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not
apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or
more in any place (c) The tax herein levied shall be collected in a manner determined by the
county commission and the net proceeds from the tax, less a reasonable cost of...
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45-35-243
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 six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax authorized to be levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, Article
1, Chapter 23, Title 40. This tax shall not apply to rooms, lodgings, or accommodations supplied
for a period of 30 continuous days or more in any one place. (c) The tax authorized to be
levied shall be collected as provided by the Houston County Commission. (d)...
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45-36-245.01
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 cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of one dollar ($1) per room per night for the rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-42-200.16
Section 45-42-200.16 Additional fees for mailing expenses. All applications for motor vehicle
tags by mail and the correct amount of taxes and fees shall be received by the county license
commissioner, on or before the last regular work day before the 20th day of each month, and
the commissioner shall mail such tag not later than the end of the same month. The commissioner
shall charge and collect a fee, not to exceed three dollars ($3), for each month vehicle tag
issued by mail, in addition to all other fees prescribed by law. Such additional fees shall
be paid by the owner of the motor vehicle with his or her mailed request for license tags
and such fees collected by the commissioner shall be paid into the general fund of the county.
The actual expense of mailing application forms to the owners of motor vehicles and of mailing
tags as hereinabove provided, shall be paid from the general fund of the county upon warrants
signed by the commissioner and approved by the county commission....
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45-44-243
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 five percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-19-242
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 six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not
apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or
more in any place. (c) The tax herein levied shall be collected in the same manner as the
state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less...
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45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; the use tax levied pursuant to Section
45-43-246.01 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable, each such quarterly period to end
on the last day of each of the months of March, June, September, and December. 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...
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