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45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The
Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE.
The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES
TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes
of the state which expressly set forth any exemptions from the...
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45-20-242.81
levy a certain use tax, and include all statutes, including amendments to those sections which
expressly set forth any exemptions from the computation of the tax levied by the sections
and all other statutes which expressly apply to, or purport to affect, the administration
of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington
County Commission is authorized to levy and impose, in addition to all other taxes, a one
percent use tax against tangible personal property purchased at retail outside the
county and domiciled in the county. (2) The storage, use, or other consumption of tangible
personal property which is presently exempt under the state use tax statutes is exempt
from the tax authorized by this section. (d) The tax levied by this section shall be collected
by Covington County or its designee at the same time and in the same manner as state use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax...
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45-22-243.01
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, 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 (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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45-22-243
Section 45-22-243 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last
day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered
with the State Department of Revenue pursuant to the state use tax statutes or licensed under
the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE.
The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the
state sale tax statutes. (10) STATE SALES TAX STATUTES....
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45-28-243
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 two percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
There is exempted from the tax levied under this section any taxes on rentals or services
under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, 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. (b) Municipal privilege license taxes which are levied and collected
by the application of a flat percentage rate on gross sales or gross...
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45-40-245.30
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state.
(2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing
on October 1 of each calendar year and ending on September 30 of the next succeeding calendar
year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending
on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the state Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sale price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this article when applied to the tax levied by this
article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this article to the county taxes levied and to the...
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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby
authorized to levy and impose excise taxes on the storage, use, or other consumption of property
in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or other consumption in the county of tangible
personal property (not including, however, materials and supplies bought for use in
fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships,
and other watercraft of more than 50 tons burden) purchased at retail on or after the effective
date of such tax, for the storage, use, or other consumption in the county on or after the
effective date of such tax, at the rate of not exceeding one percent of the sales price of
such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax
is hereby authorized to be levied and imposed on the storage, use, or...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act,
and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where
used in this subpart, have the meanings respectively ascribed to them in that act and article,
as heretofore amended, except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this subpart shall have
the following respective meanings, except where the context clearly indicates a different
meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending
on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
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