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45-36-245.01
imposed by law, a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
transients in any hotel, motel, inn, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of one dollar ($1) per room per night for the rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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45-41-244.20
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 merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
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45-43-245
Section 45-43-245 Levy and collection of tax. (a) This section shall be applicable only to
Lowndes County. (b) There is levied and imposed, in addition to all other taxes of every kind
now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of six percent of the cost of the room, rooms, lodgings, or accommodations; provided,
however, that there is exempted from the tax levied under this section any rentals or services
taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title
40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of
30 continuous days or more in any place. (c) The tax herein...
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45-43-246.35
Section 45-43-246.35 Collection and enforcement. The tax imposed by this subpart shall constitute
a debt due Lowndes County and may be collected as provided by law. The tax, together with
interest and penalties with respect thereto, shall constitute and be secured by a lien upon
the property of any person from whom the tax is due or who is required to collect the tax.
All of the provisions of the revenue laws of this state which apply to enforcement of liens
for license taxes due this state shall apply fully to the collection of the tax herein levied,
and the State Department of Revenue, for the use and benefit of Lowndes County shall collect
such tax and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that this state or the department has for collection of the state
sales and use tax. The State Department of Revenue shall have full authority to employ such
special counsel as it deems necessary from time to time to enforce...
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45-9-243.20
law, a privilege or license tax upon every person, firm, or corporation engaging in the business
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of four percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rental
or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not
apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or
more in any place. (c) The tax herein levied shall be collected in the same manner as the
state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less a...
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11-50A-7
maintaining, or operating any project of the authority, shall pay to any validly constituted
taxing authority of the state, or any county or municipality or other political subdivision
thereof, that levies ad valorem, sales, use, license, or severance taxes, payments in lieu
of those taxes equal in amount to the ad valorem, sales, use, license and severance taxes
which would have been paid by private persons engaged in the same or similar business within
the state with respect to real and personal property owned, leased, or otherwise used,
and with respect to the purchases, sales, or use of property, within the taxing jurisdictions
of those entities had the properties of the authority been owned, leased, used, or purchased
by such private persons. Payment of such amounts in lieu of taxes shall be made at the time
taxes of such nature would be payable by private persons and shall be received, treated, deposited,
and appropriated by those taxing jurisdictions for all purposes in the...
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28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
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40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
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40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer, blender,
permissive supplier, and exporter shall file the monthly return required herein, in a format
prescribed by the commissioner, on or before the 22nd day of each calendar month for the preceding
month. (b) Other than importers, the tax levied by this article shall be paid to the department
by each taxpayer on or before the 22nd day of each calendar month for the preceding month
and shall be accompanied by any required returns. The department may require all or certain
taxpayers to file tax returns and payments electronically. (c) Importers importing motor fuel
from a bulk plant or some other non-terminal storage location shall pay the tax levied by
this article to the department on or before the 22nd day of each calendar month for the preceding
month, and the payment shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and...
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40-25-2.1
the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail merchants,
jobbers, dealers, or other wholesalers for resale and shall not include a sale by wholesalers
to users or consumers, not for resale. (b) There is hereby levied a tax upon all cigar wrappers
manufactured using tobacco sold at wholesale in this state or imported into this state for
use, consumption, or sale at retail. The tax shall be levied upon each package in the following
amounts: Weighing not more than one and one-eighth ounces, four...
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