45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed 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 or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee County Commission may levy 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 a transient 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. The amount of the tax shall be two dollars ($2)
for each room, lodging, or accommodation. There is exempted from the tax authorized to be
levied under this section any rentals or services taxed under Article 1, Chapter 23, Title
40. (b) The tax authorized to be levied by this section shall be collected in the same manner
and, subject to the same exemptions as any lodging tax otherwise levied by local law in the
county. The net proceeds from the tax shall be distributed to the...
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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall
furnish additional and sufficient personnel to the county tax assessor's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of their last name as set forth by Act 79-797. This roster shall be completed by the first
day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail
to each auto owner who is to purchase auto tags in January 1981, an application form, containing
a space for the name and address of the owner of the motor vehicle, the make, model, year,
and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school
districts, municipal, and other) and the amount of the motor vehicle license tax, the cost
of tag issuance and handling fee. The form shall also include the...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore County
Commission may levy a privilege or license tax in the amount prescribed in this section against
every person within the county engaging in the business of renting or furnishing a room or
rooms, lodging, or accommodations, to a transient in a hotel, motel, inn, condominium, house,
tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to a percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within Elmore County
equal to a percent in the corporate limits of each municipality levying a lodging tax and
a percent in the remainder of the county outside of the corporate limits of any municipality
levying a lodging tax so that the total lodging tax levied in each...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing earthen materials
except graphite within Coosa County. The tax shall be paid to the Department of Revenue at
the rate of twenty-five cents ($.25) per ton by every producer who severs the product within
Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an excise
and privilege tax on every person severing graphite within Coosa County. The graphite tax
shall be paid to the department at the rate of five dollars ($5) per ton by every producer
who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a),
the county commission may assess a mining fee as it deems necessary on producers who mine
minerals other than earthen material from the soil in Coosa County. If the county commission
does assess such a fee at a county commission meeting, it shall advertise the...
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45-31-242
Section 45-31-242 Levy of tax. (a) The Geneva County Commission is hereby authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Geneva County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made
of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) 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 as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson 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 tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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