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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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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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-18-243.02
Section 45-18-243.02 Levy of tax; exemptions. (a) The County Commission of Conecuh County may
levy, and repeal after the 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 part. (Act 98-131, p. 192, §3.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission
is authorized to levy and impose, in addition to all other taxes, including municipal gross
receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
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45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by the State
Department of Revenue, or a private firm under contract with the county commission, 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 collection agency
a report in the form prescribed by the collection agency. 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 collection agency 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...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes
the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
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