45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, 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) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages

45-11-244.02
Section 45-11-244.02 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 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, 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 such institutions) 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages

45-11-245.02
Section 45-11-245.02 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 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, 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 such institutions) 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

45-26A-60.01
Section 45-26A-60.01 Sunday sales of alcoholic beverages for off-premises consumption. (a)
This section shall apply only to the City of Tallassee in Elmore and Tallapoosa Counties.
(b) The voters of the City of Tallassee may authorize the sale of alcoholic beverages for
off-premises consumption within the municipality on Sunday between the hours of 1:00 p.m.
and midnight by an election pursuant to this section, in the following manner: The governing
body of the City of Tallassee, by resolution, shall hold a referendum at the next general
election in the city to determine if alcoholic beverages may be sold within the municipality
for off-premises consumption. (c) On the ballot to be used for such election, the question
shall be in the following form: "Do you favor the legal sale of alcoholic beverages within
this municipality for off-premises consumption on Sunday between the hours of 1:00 p.m. and
midnight? Yes ___ No ___." (d) The first election and any subsequent elections shall
be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26A-60.01.htm - 3K - Match Info - Similar pages

45-28A-44
Section 45-28A-44 Regulation of sale and consumption of alcoholic beverages. (a) This section
shall apply only to the City of Gadsden. (b)(1) The voters of the City of Gadsden may authorize
the sale of alcoholic beverages for on and off premises consumption within the municipality
seven days a week by an election pursuant to this section, in the following manner: The governing
body of the City of Gadsden, by resolution, shall call an election for the municipality to
determine the sentiment of the voters of the municipality residing within the corporate limits,
as to whether or not it may determine whether alcoholic beverages can be legally sold or distributed
on Sunday for on-premises and off-premises consumption within the municipality. (2) On the
ballot to be used for such election, the question shall be in the following form: "Do
you favor the legal sale and distribution of alcoholic beverages for on and off premises consumption
within the corporate limits of the City of Gadsden...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-44.htm - 3K - Match Info - Similar pages

45-19A-10
Section 45-19A-10 Regulation of sale of alcoholic beverages on Sunday. (a) This section shall
apply only to the City of Goodwater in Coosa County. (b)(1) The voters of the City of Goodwater
may authorize the sale of alcoholic beverages within the municipality on Sunday by an election
pursuant to this section, in the following manner: The governing body of the City of Goodwater,
by resolution, may call an election for the municipality to determine the sentiment of the
voters of the municipality residing within the corporate limits, as to whether or not alcoholic
beverages can be legally sold or distributed on Sunday within the municipality. (2) On the
ballot to be used for such election, the question shall be in the following form: "Do
you favor the legal sale and distribution of alcoholic beverages within this municipality,
on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's
Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (3) The election...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19A-10.htm - 3K - Match Info - Similar pages

45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the
City of Rainbow City in Etowah County may authorize the sale of alcoholic beverages within
the municipality on Sunday by an election pursuant to this section, in the following manner:
The governing body of the City of Rainbow City, by resolution, may call an election for the
municipality to determine the sentiment of the voters of the municipality residing within
the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed
on Sunday within the municipality. (b) On the ballot to be used for such election, the question
shall be in the following form: "Do you favor the legal sale and distribution of alcoholic
beverages within this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those
Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___."
(c) The election shall be held and the officers appointed to hold the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-72.htm - 3K - Match Info - Similar pages

45-37A-243
Section 45-37A-243 Regulation of sale and consumption of alcoholic beverages. The city council
of the Cities of Hoover and Vestavia Hills, Alabama, by ordinance, may each establish no more
than three entertainment districts within their respective city permitting consumption of
alcoholic beverages purchased from on-premise alcoholic beverage licensees to be consumed
by purchasers anywhere within the entertainment districts. The term on-premises as applied
to consumption of alcoholic beverages in each entertainment district shall include anywhere
within such district. (Act 2015-267, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-243.htm - 902 bytes - Match Info - Similar pages