40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment
to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax,
as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama
municipality is paid under a requirement of law, the property which is the subject of such
tax, when imported for use, storage, or consumption into another Alabama municipality, is
not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.1.htm - 4K - Match Info - Similar pages

45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, 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. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages

45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.01.htm - 1K - Match Info - Similar pages

45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.01.htm - 1K - Match Info - Similar pages

45-27-245.61
Section 45-27-245.61 Levy of tax. (a) The Escambia County Commission, upon a majority vote
of the members and in addition to all other taxes, may levy a sales and use tax in an amount
up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business and the gross proceeds of all sales
and use of products or services which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (Act 2017-272, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.61.htm - 861 bytes - Match Info - Similar pages

45-44-247.02
Section 45-44-247.02 Levy of tax. (a) The Macon County Commission, upon a majority vote of
the members and in addition to all other taxes, may levy a sales and use tax in an amount
up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in
the county. The tax authorized by this part may only be levied until January 30, 2022. (b)
The gross receipts of any business and the gross proceeds of all sales and use of products
or services which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this part. (c) Any tax levied under this part may not be levied
at a rate proportionately higher than the proportional rate for various types of sales and
uses under the state sales and use tax. (Act 2019-337, §3; Act 2020-195, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-247.02.htm - 1K - Match Info - Similar pages

45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages

45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote of the
members, and in addition to all other taxes, is hereby authorized to levy a sales and use
tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business, the gross proceeds of all sales and
use of products or services, which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this
subpart may not be levied at a rate proportionately higher than the proportional rate for
various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.42.htm - 1K - Match Info - Similar pages

45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission
is authorized to levy and impose, in addition to all other taxes, including municipal gross
receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.21.htm - 2K - Match Info - Similar pages