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45-8-241.61
Section 45-8-241.61 Levy of tax; allocation of revenues; non-appliacbility to contracts entered
into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby levied
in addition to all privilege license taxes of every kind now or hereinafter imposed by law,
which shall be collected as herein provided, a privilege or license tax on each person engaging
or continuing within the county in the business of leasing or renting tangible personal property,
and such tax shall be in the amounts to be determined by the application of the rates against
gross proceeds as follows: (2) At a rate of six percent of the gross proceeds derived by the
lessor or renter from the lease or rental of tangible personal property; provided the privilege
or license tax on each person engaging or continuing within this county in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer,
shall be at the rate of 2.25 percent of the gross proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.61.htm - 2K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is 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 upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
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 evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-200.05
Section 45-39-200.05 Business licenses. Before any person, firm, or corporation shall engage
in or carry on any business or other activity in the county for which a license is required
by law, a license for the activity shall be purchased from the commissioner and he or she
shall be entitled to charge a fee of one dollar ($1) for the issuance of the license. All
costs, fees, and penalties which shall have accrued or for which such person, firm, or corporation
shall have become liable in any proceeding commenced for the collection of same shall be paid
before any license is eligible for renewal. The commissioner shall issue the license countersigned
by him or her in the form and on the blank furnished to him or her by the State Department
of Finance which shall set forth and specify the name of the person, firm, or the corporation
applying therefor, the business or activity which it proposes to carry on thereunder, the
address where it proposes to carry on the same, the time for which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.05.htm - 2K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
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 upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the 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 evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
40-12-9
Section 40-12-9 Penalty for failure to take out license; selling throughout state under one
license. (a) It shall be unlawful for any person, firm, or corporation to engage in or carry
on any business, or do any act for which a license is required now or may hereafter be by
law, without having first paid for and taken out a license therefor in the manner in this
title provided. Any person who is convicted of failing to take out and pay for the license
required shall be fined not less than the amounts of all licenses required of him and, if
convicted for refusing to take out the license shall, on conviction, be fined not less than
the amount of the state and county license due by him and not more than $100 in addition thereto,
and may be sentenced to hard labor for the county for not more than six months, all fines
to be paid in money; and, when collected, two thirds shall be paid to the state and one third
to the county. (b) No person shall be allowed the privilege of selling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-9.htm - 1K - Match Info - Similar pages
45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-13.htm - 2K - Match Info - Similar pages
40-12-315
Section 40-12-315 Annual fees. Every person, firm, corporation, association, or copartnership
opening, establishing, operating, or maintaining one or more stores or mercantile establishments
within this state under the same general management, supervision, or ownership shall pay the
license fees hereinafter prescribed for the privilege of opening, establishing, operating,
or maintaining such stores or mercantile establishments. The license fee herein prescribed
shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312
and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this
section or hereafter levied. The license fees as herein prescribed shall be as follows: (1)
Upon one store, the annual license fee shall be $1 for each store. (2) Upon two stores or
more, but not to exceed five stores, the annual license fee shall be $15 for each such additional
store. (3) Upon each store in excess of five but not to exceed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-315.htm - 1K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
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