45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b)
In addition to all other taxes of every kind now imposed by law, the Dale 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 equal to two percent of the charge for the rooms, lodgings, or
accommodations, including the charge for use or rental of personal property and services furnished
in the room. 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. Any room, rooms, lodging,
or accommodations does not include recreational vehicles or campgrounds. (c)...
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45-30-245.30
Section 45-30-245.30 Levy of tax. (a) In addition to the tax levied by subpart 1, there is
hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses,
or otherwise consumes tobacco or certain tobacco products in Franklin County a county privilege,
license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package
of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each
package of 20 little cigars made of tobacco or any substitute therefor. (3) Four cents ($0.04)
for each cigar of any description other than those described in subdivision (2) made of tobacco
or any substitute therefor. (4) Four cents ($0.04) 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 is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (5) Four cents ($0.04) for each sack, plug,...
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45-35-244.30
Section 45-35-244.30 Authorization; prerequisites. The Houston County Commission, at its election
by resolution and in its sole discretion, or its designee is authorized to collect any municipal
privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal
ordinance duly promulgated and adopted by the governing body of the city or town upon the
request by resolution of the council or commission of the city or town and upon the filing
with the Houston County Commission of a certified copy of the ordinance levying the tax, whenever
the levy, in the judgment of the Houston County Commission, substantially parallels the levy
by Houston County, except for the rate of the tax and the uses for which the tax may be levied
and is subject to Subpart 1 and this subpart, except where inapplicable or where herein otherwise
provided, including provisions for enforcement and collection of the taxes. (Act 95-407, p.
856, §2.)...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in
the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. 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 paragraph a. c. 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. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
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45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes 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 Lowndes County a county privilege, license, or excise
tax up to the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made
of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. (3) Five cents ($0.05) 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. (4) Five cents ($0.05) 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 suitable for smoking as described...
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4-5-3
Section 4-5-3 Pledge of special taxes. The governing body of the county issuing any such warrants
or certificates may, in its discretion, pledge and use, or cause to be used, for the payment
of the principal of and interest on such warrants and certificates, so much as may be necessary
for said payment of any privilege, license or excise tax now or hereafter levied in such county
for the purpose of construction, maintenance and operation of a county airport, or, if only
a portion of such tax is levied for said purpose, so much as may be necessary for said payment
of that portion of any such tax that may be now or hereafter levied for the said purpose.
If more than one such pledge shall be made of the said tax, then such pledges shall take precedence
in the order in which they are made unless the proceedings making such pledge shall expressly
provide that such pledge shall be on a parity with or subordinate to a subsequent pledge of
the said tax. All warrants and certificates for which...
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45-16-242.20
Section 45-16-242.20 Imposition of tax. (a) The Coffee 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 Coffee 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) Five cents ($0.05) for each package of cigars
or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes.
(3) Two cents ($0.02) for each cigar, cheroot, or stogie of any description made of tobacco
or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided
for in subdivision (2). (4) 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...
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45-18-244
Section 45-18-244 Levy of tax; legislative intent. (a) Upon adoption of a resolution by the
Conecuh County Commission, the county commission may impose on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Conecuh
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) Five
cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor,
including the cigarette sized or near cigarette sized cigars. (3) Five cents ($0.05) 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
suitable for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package,
or other container of chewing tobacco, which tobacco is...
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