45-4-244.46
Section 45-4-244.46 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Bibb County,
with respect to the payment, assessment, and collection of the sales and use tax, making of
reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules
and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this subpart shall apply to the
tax levied under this subpart. The county shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local acts applicable to
the county. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, including any...
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45-44-247.06
Section 45-44-247.06 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Macon County,
with respect to the payment, assessment, and collection of the sales and use tax, making of
reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules
and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this part shall apply to the tax
levied under this part. The county shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this part as imposed by the existing sales and use tax
statutes, whether imposed by state statutes or local acts applicable to the county. All provisions
of the existing sales and use tax statutes that are made applicable by this part to the tax
levied under this part, including any provisions for the...
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45-11-246.05
Section 45-11-246.05 Applicability of state provisions. All existing provisions of the sales
and use tax statutes, whether imposed by state statutes or local act applicable to Chilton
County, with respect to the payment, assessment, and collection of the sales and use tax,
making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting
rules and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this part shall apply to the taxes
levied under this part. The county shall have and exercise the same powers, duties, and obligations
with respect to the taxes levied under this part as imposed by the existing sales and use
tax statutes, whether imposed by state statutes or local act applicable to the county. All
provisions of the existing sales and use tax statutes that are made applicable by this part
to the taxes levied under this part, including any provisions...
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45-1-243.02
Section 45-1-243.02 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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45-10-244.02
Section 45-10-244.02 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 subdivision (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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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use, or other
consumption in the county on or after June 1, 1975, at the rate of one percent of the sale
price of such property (regardless of whether the retailer is or is not engaged in business
in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county
of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, (including parts of such machines or machinery and attachments
and replacements therefor, which are made or manufactured for...
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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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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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40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment
to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax,
as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama
municipality is paid under a requirement of law, the property which is the subject of such
tax, when imported for use, storage, or consumption into another Alabama municipality, is
not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
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45-21-241.25
Section 45-21-241.25 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to payment, assessment, and collection of the state tax, making
of reports, and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes,
which are not inconsistent with this subpart when applied to the tax levied in Section 45-21-241.21
shall apply to the county tax levied under this subpart. The State Commissioner of Revenue
and the State Department of Revenue shall have and exercise the same powers, duties, and obligations
with respect to the county tax levied under this subpart that are imposed on such commissioner
and department, respectively, by the state tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to...
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