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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is 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,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc. (a) There
is hereby levied and imposed in the county, in addition to all other taxes of every kind now
imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer,
semitrailer, and house trailer required to be registered or licensed with the Lamar County
Judge of Probate and purchased other than at wholesale in the county from any person, firm,
or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck
trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the
purchase price. (b) Where any used automotive 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 automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes
levied by this section shall be paid on the net difference, that is,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-241.htm - 2K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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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 ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.82.htm - 1K - Match Info - Similar pages
40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect 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, 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages
45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin
County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal
year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars
($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally
divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin
Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search
and rescue squad authorized by the county commission after May 13, 2005, shall be funded out
of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect 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,
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 other evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages
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