40-12-126
Section 40-12-126 Medicine, chemistry, bacteriology, etc. Each person engaged in the practice
of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists,
bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific
institutions, and hospitals, and except doctors employed exclusively by a medical college,
shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants,
$25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but
no license tax shall be paid to the county. If such business is conducted as a firm or as
a corporation in which more than one person is engaged, each person so engaged shall pay the
license tax as above stated. The license tax imposed by this section shall not apply until
such person shall have practiced his or her profession as long as two years. Two fifths of
the annual license tax herein levied shall remain in the Treasury and shall...
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40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise tax due
under this chapter shall be made to the Department of Revenue at Montgomery, Alabama, with
checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
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11-81-16
Section 11-81-16 Pledge of revenues from certain taxes, utilities, etc., for payment of principal
and interest on bonds. In any case in which a county or municipality may hereafter issue any
bonds which are general obligations of such county or municipality, there may be pledged to
the payment of the principal of an interest on such bonds all or any part or portion of funds
which may be derived from any one or more of the following sources and which shall not be
required for the purpose of making good any valid pledge thereof theretofore made or which
are not required by the Constitution to be devoted to other purposes and which such county
or municipality may at any time be authorized to levy, collect or receive: (1) The proceeds
of any property tax; (2) The proceeds of any license, privilege or occupational tax, excepting
such license taxes as may be levied by municipalities for conducting business outside their
corporate limits; (3) The portion of any license, privilege or...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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45-17-242
Section 45-17-242 Election to authorize tax. The board of revenue, court of county commissioners,
or like governing body of Colbert County is hereby authorized to call an election of the qualified
electors of the county for the purpose of determining whether or not the county governing
body may levy an additional county privilege or excise tax on tobacco and certain tobacco
products. Due notice of the time of holding the election and of the purpose of the election
must be given by the sheriff at least 30 days prior to the date the election is to be held,
by publication in some newspaper in the county, and by posting such notice at the courthouse
door and at three other public places in the county. The county governing body shall provide
for the holding of the election on the date specified in the notice. If the question of levying
the special tax authorized herein fails to carry at such election, that fact shall not preclude
the submission of the question to the voters of the county at...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson 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 cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other powers
now or hereafter granted by law, the authority shall have the following powers, together with
all powers incidental thereto or necessary to the discharge thereof in corporate form: (1)
To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by the Jackson
County Commission which are required by law to be deposited to the credit of the Jackson County
Water Authority. c. The revenues derived from any water, sewer, or garbage system or facility
of the authority. (2) To pledge for payment of any bonds issued...
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11-51-206
Section 11-51-206 Levy of tax outside corporate limits. The council or other governing body
shall have the authority to levy and assess by ordinance within the police jurisdiction of
any municipality or town all taxes authorized by this article; provided, that the levy and
assessment shall not exceed one-half the amount levied and assessed for like businesses, sales
or uses conducted within the corporate limits, fees and penalties excluded. All taxes adopted
pursuant to this section shall be levied and assessed. No levy or assessment of a tax adopted
by ordinance after September 1, 2015, shall take effect until a 30-day notice has been given
of the adoption of the ordinance; provided, however, that no tax levy or assessment may be
imposed under this section in an expanded police jurisdiction until the police jurisdiction
expansion is effective under subsection (d) of Section 11-40-10. The notice given shall be
the same as required for adoption of an ordinance in Section 11-45-8....
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28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
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