45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor which is commonly used in
internal combustion engines. The term shall not include those products known commercially
as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in Section
9-17-1, which shall apply for the purpose of computing the tax as provided in Section 9-17-35,
except to the extent there is a conflict with the definitions contained herein, the following
definitions shall apply for the purpose of computing the tax as provided in Section 9-17-35:
(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's market
proceeds and non-market proceeds. No adjustments or deductions may be taken from the market
proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds. The
market proceeds for a month shall be the sum of the amounts due under all market sales transactions
during the month. The amount due under each market sales transaction shall be determined by
multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.
(3) Market Sales Transaction. An agreement or contract for the sale...
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23-1-301
Section 23-1-301 Definitions. When used in this article, the following words and phrases shall
have the following respective meanings unless the context clearly indicates otherwise: (1)
AUTHORITY. The Alabama Federal Aid Highway Finance Authority, a public corporation and instrumentality
of the state authorized to be organized under the provisions of this article. (2) BOARD OF
DIRECTORS. The board of directors of the authority. (3) BONDS. The bonds, including refunding
bonds issued to refund outstanding obligations, that in this article are authorized to be
sold and issued by the authority. (4) CORPORATION. The authority. (5) HIGHWAY GASOLINE TAX.
The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the
exception of those portions of the tax levied on aviation fuel and marine gasoline. (6) LEGISLATURE.
The Legislature of Alabama. (7) NET GASOLINE TAX PROCEEDS. The entire proceeds from the highway
gasoline tax less the cost of collection and less any...
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