11-51-202
Section 11-51-202 Levy of excise or use tax authorized; levy of lodgings tax authorized. (a)
The governing body of any municipality within the State of Alabama may provide by ordinance
for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment
of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) The governing body of any municipality within
the State of Alabama may provide by ordinance for the levy and assessment of a privilege or
license tax in the nature of a lodgings tax, parallel to the state levy and assessment of
the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable
or where otherwise provided by this article. (Acts 1969, No. 917, p. 1653, §3; Act 98-192,
p. 310, §3.)...
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11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax
assessor and the tax collector, or other public official performing the functions of the tax
assessor and tax collector, of every county in this state shall, upon request, implement procedures
necessary and appropriate in order to assess and collect the fees, charges, or assessments
levied in accordance with Section 11-89C-9(d) by any governing body or member governing body.
(b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied,
and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county
collecting such fee, charge, or assessment shall receive a one percent commission on all amounts
collected which shall be deposited to the county general fund. (c) On a quarterly basis not
later than the 20th day of January, April, July, and October, every governing body shall remit
five percent (5%) of all fees collected pursuant to Section...
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45-14-241
Section 45-14-241 Levy of tax; Clay County Hospital and Nursing Home. In Clay County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of four mills on each dollar of
taxable property. The tax shall be earmarked to the county general fund to be used for the
Clay County Hospital and Nursing Home. The additional ad valorem tax imposed by this section
shall be collected at the same time and in the same manner as existing ad valorem taxes are
collected. (Act 88-271, p. 428, §1.)...
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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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22-21-7
Section 22-21-7 Itemized statement of services rendered to be furnished patient upon request;
provisions of statement; itemization of services and expenses; action by Attorney General;
payment of claims by insurance companies. (a) For the purposes of this section, the term "hospital"
shall mean any hospital in which human patients are given medical care. It shall include all
emergency rooms or outpatient facilities connected thereto. (b) Within 10 days following discharge
or release from confinement in a hospital or nursing home, or within 10 days after the earliest
date at which the expense from the confinement or service may be determined, which in the
case of long-term confinement may be the monthly charge, the hospital or nursing home providing
the service shall submit to the patient, or to his survivor or legal guardian as may be appropriate,
upon written request, an itemized statement detailing in language comprehensible to an ordinary
layman the specific nature of charges or...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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45-40-140.03
Section 45-40-140.03 Payment of finance charge or tax; reporting. Any financial charge or tax
fixed as provided in Section 45-40-140.02 shall be payable at the same time and in the same
manner as county taxes and the owners of the forest lands, as herein defined, shall make report
of same to the Tax Assessor of Lawrence County at the time fixed by law for making return
of the property of such property owner. Financial charges or taxes levied shall constitute
a lien on the property against which they are charged or taxed. (Act 81-846, p. 1522, §4.)...

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45-44-140.03
Section 45-44-140.03 Payment of finance charge or tax; reporting. Any such financial charge
or tax fixed as provided in Section 45-44-140.02 shall be payable at the same time and in
the same manner as county taxes and the owners of the forest lands, as herein defined, shall
make reports of same to the Tax Assessor of Macon County at the time fixed by law for making
return of the property of such property owner. Financial charges or taxes levied shall constitute
a lien on the property against which they are charged or taxed. (Act 81-845, p. 1520, § 4.)...

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16-16B-6
Section 16-16B-6 (Implementation Conditioned on Separate Legislative Enactment.) Appropriation
of revenues to the authority; pledge thereof for. For the purpose of providing for payment
of the principal, premium (if any), and interest on the Bonds, and to accomplish the objectives
of this chapter, there is hereby irrevocably pledged to those purposes, and hereby appropriated,
such amount as may be necessary therefor from the following sources: (a) The residue of the
receipts from the excise tax ("the utility gross receipts tax") levied by Title
40, Chapter 21, Article 3, as amended ("Article 3"), remaining after payment of
the expenses of administration and enforcement of Article 3, being that portion of the tax
that is required by Article 3 to be deposited in the State Treasury to the credit of the Trust
Fund, after there shall have been taken from the residue the amount necessary to pay at their
respective maturities the principal of and interest on those bonds issued by the...
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