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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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other
consumption of property in the county are imposed as hereinafter provided in this section.
(1) An excise tax is levied and imposed on the storage, use, or other consumption in the county
of tangible personal property purchased at retail, on or after June 1, 1975, for storage,
use, or other consumption in the county on or after June 1, 1975, at the rate of one percent
of the sale price of such property (regardless of whether the retailer is or is not engaged
in business in the county or in the state), except as provided in subdivisions (2), (3), and
(4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in
the county of any machines or machinery used in the mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, (including parts of such machines or machinery
and attachments and replacements therefor, which are made or manufactured for...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise
tax on the storage, use, or other consumption of property in Cullman County as hereinafter
provided in this section: (1) An excise tax is hereby levied and imposed on the storage,
use, or other consumption in the county of tangible personal property (not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden)
purchased at retail on or after the effective date of such tax, for the storage, use, or other
consumption in the county on or after the effective date of such tax, at the rate of one percent
of the sale price of such property, except as provided in subdivisions (2), (3), and (4);
(2) An excise tax is hereby levied and imposed on the storage, use, or other consumption in
the county of any machines used in mining, quarrying, compounding,...
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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivision (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden purchased at retail
on or after the effective date of such tax, for the storage, use, or other consumption in
the county on or after the effective date of such tax, at the rate of not exceeding one percent
of the sale price of such property, except as provided in subdivisions (2), (3), (4), and
(5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax
is hereby authorized to be levied and imposed on the storage, use, or other consumption in
the county of tangible personal property (not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in
Cullman County, in addition to all other taxes now imposed by law, special county privilege
license and excise taxes paralleling state sales and use taxes in the manner and at the rates
hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State
of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing
within Cullman County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of every kind and character (not including,
however, bonds or other evidence of debt or stocks), an amount equal to one percent of the
gross proceeds of sales of the business except where a different amount is expressly provided
herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes
County in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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