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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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject
to the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use 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 part. (Act 2016-196, §3.)...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided a privilege or license tax on account of the business
activities and in the amount to be determined by the application of rates against gross sales
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, 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...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Subject to
the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use of any business and the gross proceeds
of all sales which are presently exempt under the state sales and use tax...
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45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against the
person on account of the business activities and in the amount to be determined by the application
of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon
every person, firm, or corporation, engaged or continuing within the City of Florence, Alabama,
in 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 evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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11-50-322
Section 11-50-322 Exemption from taxation of bonds, property, and income of corporation; other
exemptions. The property and income of each corporation formed or the certificate of incorporation
of which is amended under this article and all bonds issued by each such corporation and the
income from such bonds and conveyances by or to each such corporation and mortgages and indentures
of trust by or to each such corporation shall be exempt from all taxation in the State of
Alabama. Each such corporation shall also be exempt from all sales and use taxes and gross
receipts taxes levied by the state and any political subdivision thereof with respect to the
purchase, sale, use, or consumption of property; provided, however, that the provisions of
this section shall not be construed to exempt any such corporation from the privilege or license
tax levied by Section 40-21-82 or the excise tax levied by Section 40-21-102; and provided,
further, that any such sales, use, or gross receipts taxes...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
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