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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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40-25-29
Section 40-25-29 Basis of tax levy on cigarettes. Any excise, license, privilege, or other
tax levied on the sale of cigarettes by any county or municipal government within the State
of Alabama shall be levied on the basis of a millage rate per cigarette, in a manner similar
to the method of specifying the tax levied on cigarettes by subdivision (8) of subsection
(a) of Section 40-25-2, except where such taxing authority has levied a per package tax on
cigarettes without any distinction as to the amount of cigarettes per package. This provision
does not specify or limit the rate or amount of tax which may be levied on cigarettes by such
county or municipal government. This provision is not to be construed as limiting or extending
the taxing authority of any county or municipal government but rather this section specifies
the manner in which such taxing authority may be exercised by the county or municipal government
for the protection of the tax revenues accruing to the state and said...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be two dollars ($2)
for each room, lodging, or accommodation. There is exempted from the tax authorized to be
levied under this section any rentals or services taxed under Article 1, Chapter 23, Title
40. (b) The tax authorized to be levied by this section shall be collected in the same manner
and, subject to the same exemptions as any lodging tax otherwise levied by local law in the
county. The net proceeds from the tax shall be distributed to the...
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45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the county engaging in the business of renting or furnishing a room or
rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium, house,
tourist court, or accommodations provided by any bed and breakfast establishment or another
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The amount of the tax shall be equal to five percent of the charge for the
rooms, lodgings, or accommodations, including the charge for use of rental or personal property
and services furnished in the room or rooms. (Act 97-604, p. 1064, §1; Act 99-414, p. 736,
§1; Act 2000-464, p. 864, §1.)...
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45-15-241
Section 45-15-241 Lodging tax levied. In Cleburne County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the county engaging in the business of renting or furnishing a room or
rooms or lodgings, or accommodations to a transient in a hotel, motel, inn, condominium, house,
tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to six percent
of the charge for the rooms or lodgings, or accommodations including the charge for use of
rental of personal property and services furnished in the room or rooms within Cleburne County
and three percent of the charge within the city limits of Heflin. (Act 2001-387, p. 494, §1.)...
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