45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy,
in addition to all other taxes presently levied, an additional sales and use tax not to exceed
the highest municipal rates collected in the county. These additional rates shall be as follows:
General sales, sales and use tax rate of a rate equal to the highest municipal rate collected
on April 14, 2006; automobile sales and use rate of two percent; agricultural machinery sales
and use tax of two percent; and manufacturing machine sales and use tax rate of two percent.
Except as herein provided, these rates shall apply only in the areas in the county outside
the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined
on April 14, 2006. These rates shall also apply to the area of the county which constitutes
the police jurisdiction for a municipality located outside the county provided the municipality
has a sales and use tax in effect in the police jurisdiction in the county...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of
Chambers County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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39-1-3
Section 39-1-3 Reimbursement allowed for additional taxes incurred due to increase in
tax rate during performance of contract. Any contractor performing a public works contract
in which any state, county, or municipal funds are utilized shall be allowed reimbursement
for any additional severance, sales, or use taxes incurred by the contractor as a result of
an increase in the rate of severance, sales, or use taxes imposed during the time of performance
of the contract. Time of performance shall be the time the contractor submits the bid until
completion of the contract. (Acts 1993, No. 93-422, p. 708, §1; Acts 1997, No. 97-225, p.
348, §1.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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11-51-210.1
Section 11-51-210.1 Notice of tax rates; correction of erroneously published rates;
liability. No later than October 1, 2018, the Department of Revenue shall send notice to every
county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of
such taxes according to the records held by the department. Each county and municipality shall
notify the department of an existing erroneous rate published by the department no later than
December 1, 2018. The county or municipality notifying the department of such rate error shall
send written confirmation, on county or municipal letterhead, to the department listing the
erroneous rate published by the department and the corrected rate along with supporting ordinances,
resolutions, or documentation. If the county or municipality fails to respond to the department
regarding an erroneously published rate pursuant to this section, the taxpayer shall
be relieved from liability to the local jurisdiction for having charged...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is
authorized to levy and impose as provided for in this part, in addition to all other taxes,
including municipal gross receipts license taxes now imposed by law, a special county privilege
license tax paralleling the state sales and use tax, such privilege license tax to be determined
by the application of rates against gross sales or gross receipts, as the case may be. The
rate of such tax shall be one percent. (b) There are exempted, however, from the provisions
of this subsection and from the computation of the amount of the additional tax imposed in
this subsection, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of tax. (Act 96-604, p. 947, §13.)...
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11-51-212
Section 11-51-212 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MARCH 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. No later
than October 1, 2018, the Department of Revenue shall send notice to every county or municipality
levying a sales, use, rental, or lodgings tax regarding the rates of such taxes according
to the records held by the department. Each county and municipality shall notify the department
of an existing erroneous rate published by the department no later than December 1, 2018.
The county or municipality notifying the department of such rate error shall send written
confirmation, on county or municipal letterhead, to the department listing the erroneous rate
published by the department and the corrected rate along with supporting ordinances, resolutions,
or documentation. If the county or municipality fails to respond to the department regarding
an erroneously published rate pursuant to this section, the taxpayer shall...
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45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Subject to the approval of a majority of the electors voting at a referendum as provided for
herein, the County Commission of Blount County may, upon a majority vote of the members, levy,
in addition to all other taxes, including, but not limited to, county and municipal gross
receipts license taxes, a privilege license tax in an amount up to one percent of gross sales
and use on categories defined by the Alabama Department of Revenue as general, amusement,
and vending. Additional sales and use tax on categories defined by the Alabama Department
of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant
to the provisions of this part. The gross receipts for sales and use of any business and the
gross proceeds of all sales which are presently exempt under the state sales and use tax...

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