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45-28-244.02
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of
Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01
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 trailer, semitrailer,
or house trailer shall be one-quarter of one percent of the sales price. Provided, however,
when any used motor vehicle, 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 tax authorized to be levied herein shall be paid on the net difference, that is, the price
of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) This
section shall have retroactive effect to June 30, 1995. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.02.htm - 1K - Match Info - Similar pages
45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.01.htm - 5K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, 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 receipt, as the case may be, as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may 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 authorized to be levied 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, farm
machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may 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 subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.02.htm - 1K - Match Info - Similar pages
45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.32.htm - 1K - Match Info - Similar pages
45-43-246.62
Section 45-43-246.62 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 authorized to be levied 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 trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, 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 paid on the net...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.62.htm - 1K - Match Info - Similar pages
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