|
45-17-241.02
any room or rooms, lodging or accommodations, to any transients 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 director of revenue shall pay to the Colbert County
Tourism and Convention Bureau all of the proceeds of the tax. The amount of tax shall equal
three percent of the charge for such rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in such room or rooms.
(2) There are exempted from the provisions of 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
the state sales tax act; charges for the rental of rooms, lodgings, or accommodations furnished
by any hospital, nursing home, convalescent home, or by any charitable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.02.htm - 4K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.01.htm - 6K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) 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 authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour 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)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-245.htm - 6K - Match Info - Similar pages
45-36-245
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 included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes authorized by this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax authorized to be levied upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, farm machinery, and any parts of such machines or any
motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined
by the county commission. Provided, however, when any used motor 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 vehicle, the amount of the tax determined by the county commission
shall be paid on the net difference, that is, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
|