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45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers
County, Alabama, and to no other county. (b) As used in this section, the following words
and terms shall have the meanings hereby ascribed to them: "the county" means Chambers
County, Alabama; "person" includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity; "business" includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person; "license or privilege fee"
shall not include any sales or use tax. (c) The purpose of this section is to equalize the
burden of taxation by authorizing the county commission to impose a license or privilege fee
upon persons now engaging in certain businesses without paying any license fee or tax thereon
to either the state or county and to generate additional revenue for the county by imposing
an...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston
County Commission is hereby authorized to impose upon every person, firm, or corporation who
sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in
Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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 section. (d) The tax levied by...
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45-32-151.02
Section 45-32-151.02 State and local taxes. (a) The total pari-mutuel pools or handle bet by
bettors placing their bets at the Greene County Racetrack on greyhound racing events that
are received by television from elsewhere shall be subject to the state privilege tax levied
by Chapter 26A, Title 40, and to all local taxes on pari-mutuel wagering at the same rate,
in the same manner, and on the same terms as are applicable to the local pari-mutuel tax on
live greyhound racing conducted at the Greene County Racetrack; provided, however, that any
additional amounts due pursuant to the current licenses issued by the Greene County Racing
Commission shall be the amounts due and payable to the racing commission. The total handle
bet at the Greene County Racetrack on horse racing events that are received by television
from elsewhere shall be subject to (1) a local tax on pari-mutuel wagering that shall be levied
at the same rates and calculated in the same manner as the commission horse...
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11-28-3
Section 11-28-3 Special pledges. If the county commission of any county determines to issue
warrants under this chapter that are general obligations of such county, or if such county
commission determines to issue warrants under this chapter that are limited obligations of
such county payable solely from specified sources, then such county commission may assign
and specifically pledge for the payment of the principal of and the interest on such general
obligation warrants (as additional security for the payment thereof) or for the payment of
the principal of and interest on such limited obligation warrants (as the sole source for
the payment thereof), as the case may be, all or any portion of the funds derived from any
one or more of the following sources that are not subject to previous pledges or covenants
which would prevent the assignment and pledge hereby authorized, that are not required by
the laws and Constitution of the State of Alabama to be devoted to other purposes, and...
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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon
every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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