45-6-246.01
Section 45-6-246.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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 Blount County, including, 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 40-23-63. (Act 2016-196, §2.)...

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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All provisions
of the state sales and use tax statutes with respect to the payment, assessment, and collection
of the state sales and use tax, making of reports, keeping and preserving records, penalties
for failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part...
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45-11-247
Section 45-11-247 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this part,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
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 40-23-63. (Act 96-631, p. 1002, §2.)...
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11-51-212
Section 11-51-212 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MARCH 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. No later than October
1, 2018, the Department of Revenue shall send notice to every county or municipality levying
a sales, use, rental, or lodgings tax regarding the rates of such taxes according to the records
held by the department. Each county and municipality shall notify the department of an existing
erroneous rate published by the department no later than December 1, 2018. The county or municipality
notifying the department of such rate error shall send written confirmation, on county or
municipal letterhead, to the department listing the erroneous rate published by the department
and the corrected rate along with supporting ordinances, resolutions, or documentation. If
the county or municipality fails to respond to the department regarding an erroneously published
rate pursuant to this section, the taxpayer shall...
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45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected
under this part shall be remitted to Blount County as all other sales and use taxes applicable
to the county, whether imposed by state statutes or local act. All net proceeds from the tax
authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars
($50,000) collected annually shall be remitted to the Blount County Commission for disbursement
equally to the fire departments with ISO ratings of 9 or below located within Blount County,
which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent
(50%) to the Blount County Commission restricted to the general maintenance and construction
of county roads and bridges classified as farm-to-market roadways, major or minor collectors,
or other roadways that have previously received federal...
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45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Subject to
the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount 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 percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use of any business and the gross proceeds
of all sales which are presently exempt under the state sales and use tax...
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45-6-246.05
Section 45-6-246.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax authorized
by this part, if levied, shall constitute a debt due the county. The tax, together with any
interest and penalties, shall constitute and be secured by a lien upon the property of any
person from whom the tax is due or who is required to collect the tax. The county shall collect
the tax, enforce this part, and have and exercise all rights and remedies otherwise currently
applicable or which may be provided for in the future for the collection of the sales and
use taxes in the county. (Act 2016-196, §6.)...
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45-11-247.01
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The County
Commission of Chilton County may levy, in addition to all other taxes, including, but not
limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts. Notwithstanding the foregoing, the amount authorized to be
levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery,
boats, and machinery used for manufacturing, which are exempt from the provisions of this
part. (b) 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 part. (Act 96-631, p. 1002, §3.)...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
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