40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama, an
excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,
Alabama, 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 after
September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama,
at the rate of one-half of one percent of the sales price of such property, except as provided
in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby
imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, purchased at retail on or after September 26,...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-11-244.03
Section 45-11-244.03 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) 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, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 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) 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, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 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...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, 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 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, 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 after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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