45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not subject to an occupation tax on the effective date of the act adding this language. If any area is not subject to an occupational tax on the effective date of the act adding this language and the area is annexed into a municipality and becomes subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this section shall continue to apply in the annexed area notwithstanding any other provision of law. It shall be unlawful for any person to engage in or follow any trade, occupation, or profession within those areas of the county on or after the first day of January 1998, without paying the payroll or privilege fees imposed by this subpart. All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.31.htm - 1K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply only to Jefferson County. (b) As used in this section, the following words and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual. (3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL. A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company, association, unincorporated organization, or other entity formed to engage in business activity. The term includes an individual engaged in business activity as a sole proprietorship. (c)(1) In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-44-244.02
Section 45-44-244.02 Definitions. As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE. Includes any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (6). (2) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any trade, occupation, or profession in Macon County within the meaning of subdivision (6). (3) GROSS RECEIPTS and COMPENSATION. Have the same meaning and both terms shall mean the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other consideration having monetary value, which a person receives from, or is entitled to receive from or be given credit for by his or her employer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.02.htm - 3K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act, or to the commissioner of licenses or the state Department of Revenue, as specified, the amount required for such license and shall comply with all the other requirements of this title. (b) Upon the payment of the amount required for said license and a fee of $1 herein provided for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
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45-44-244.30
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other organization that employs any person in any trade, occupation, or profession in the county within the meaning of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or any other considerations having monetary value, that a person receives from or is entitled to receive from or be given credit for by his or her employer for any work done or personal services rendered in any trade, occupation, or profession, including any kind of deductions before pay is received. Gross receipts and compensation shall not mean or include amounts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.30.htm - 3K - Match Info - Similar pages
45-44-244
Section 45-44-244 Authorization to levy tax; referendum. (a) If first approved by a majority of the qualified electors of Macon County who vote thereon at a referendum election held for that purpose, the court of county commissioners, board of revenue, or other like governing body of Macon County may by ordinance or resolution, levy and impose a county license tax or fee upon any person who engages in or follows any trade, occupation, or profession, as defined in this subpart, which license tax or fee shall be measured by one percent of the gross receipts of each such person. (b) The court of county commissioners, board of revenue, or other like governing body of Macon County shall order and provide for holding a referendum election on the question of levying the license tax or fee as provided in subsection (a). The election shall be held, in the same manner as other elections are held, within 120 days of August 21, 1981. The exact date shall be set by the county governing body. (Act...
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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section shall be applicable only to Macon 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 five 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 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,...
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45-44-244.01
Section 45-44-244.01 Payment of tax or fee; amount. When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, without paying such license taxes or fees for the privilege of engaging in or following such trade, occupation, or profession. In cases where compensation is earned as a result of work done or services performed both within and without the county the license fees required under the ordinance or resolution shall be computed by determining upon the oath of the employer, or if required by the county director of revenue, upon the oath of the employee, that percentage of the compensation earned from the portion of the work which was done or performed within the county. (Act 81-987, 1st Sp. Sess., p. 170, ยง 2.)...
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