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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another 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 of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
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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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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene 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 amount of the tax shall be
equal to one percent of 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 levied 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 included in the tax levied by...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to
all other taxes imposed by law, there is hereby levied an additional privilege or license
tax, in the amount hereinafter prescribed against any person, organization, or other entity
engaging or continuing in the county in the business of leasing or renting any passenger automotive
vehicle, the duration of the lease being not more than one year. The amount of the taxes levied
by this section shall be equal to three percent of the gross proceeds derived by the
lessor from the lease or rental of such passenger automotive vehicle for not more than one
year. The taxes levied by this section shall become effective September 1, 2001. (b)
All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson
Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall
be used for the support of the operation of the authority, including, but not limited to,...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In
addition to all other taxes imposed by law, there is hereby levied a privilege or license
tax, in the amount hereinafter prescribed against every person, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Fayette County Judge of Probate and purchased other
than at wholesale in the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers
an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied
and imposed in Fayette County, in addition to all other taxes of every kind now imposed by
law, an excise or use tax on the storage, use, or other consumption in the county of any automotive
vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed
with the Fayette County Judge of Probate and purchased other than at...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer,
or house trailer is taken in trade or in a series of trades as a credit or part payment on
the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion
County Commission is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law and to collect as herein provided, a privilege
or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house
trailer required to be registered or licensed with the Marion County Judge of Probate and
purchased other than at wholesale in the county from any person, firm, or corporation which
is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers,
or house trailers an amount equal to one and one-half percent of the purchase price. (b) The
Marion County Commission is hereby authorized to levy and impose in the county, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, an
excise or use tax on the storage, use, or other consumption in the county of any...
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