45-40-244.10
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, and compliance generally with the state lodging tax statutes, the rules and regulations
promulgated with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall
have and exercise the same powers, duties, and obligations with respect to the county tax
levied hereby as are imposed on the Commissioner of Revenue of the state and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable by this part to the county tax levied hereby...
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45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this article when applied to the tax levied by this
article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this article to the county taxes levied and to the...
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45-3A-30.03
Section 45-3A-30.03 Application and construction of state lodging tax. All provisions of the
state lodging tax statutes with respect to payment, assessment, and collection of the state
lodging tax, making of reports and keeping and preserving records, interest after due date
of tax, or otherwise; the promulgation of rules and regulations with respect to the state
lodging tax; and the administration and enforcement of the state lodging tax statute, which
are not inconsistent with the provisions of this part when applied to the tax levied by this
part, shall apply to the levied tax. The designated collection agent shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the designated collection agent, by the state lodging tax statutes. All provisions of the
state lodging tax statutes that are made applicable to this part, to the taxes levied, and
to the administration of this part are incorporated herein by reference and...
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45-3A-51.10
Section 45-3A-51.10 Application of part. All provisions of the state lodging tax statutes with
respect to payment, assessment and collection of the state lodging tax, making of reports
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules
and regulations with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the city tax levied. All
provisions of the state lodging tax statutes that are made applicable to this part to the
city taxes levied and to the administration of this part are incorporated herein by reference
and made a part hereof as if fully set forth herein. (Act 96-620, p. 986, §11.)...
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45-4-244.41
Section 45-4-244.41 Definitions. As used in this subpart, the following words have the following
meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by the state sales
and use tax statutes and such other acts applicable to Bibb County, including, but not limited
to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-332, §2.)...
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45-43-246.31
Section 45-43-246.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing
for the levy of a state sales and use tax, wherever used in this subpart, shall have the same
meanings respectively ascribed to them in the sections, except where the context herein clearly
indicates a different meaning. In addition, the following words, terms, and phrases where
used in this subpart shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) COUNTY. Lowndes County. (2) MONTH. The calendar
month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes.
(4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include
all statutes, including amendments to the sections, which...
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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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45-27-245.01
Section 45-27-245.01 Applicability of state provisions. The taxes levied in Section 45-27-245
shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules,
regulations, provisions, discounts, penalties, fines, punishments, and deductions that are
applicable to the taxes levied by the state sales tax statutes, except where inapplicable
or where herein otherwise provided, including all provisions of the state sales tax statutes
for enforcement and collection of taxes. (Act 97-549, p. 962, §2.)...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote of the
members, and in addition to all other taxes, is hereby authorized to levy a sales and use
tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business, the gross proceeds of all sales and
use of products or services, which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this
subpart may not be levied at a rate proportionately higher than the proportional rate for
various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...

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