45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to collect as herein provided, 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 Marion 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) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, 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 licensing officer of the county 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, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing
body of the county is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county 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, as follows: Upon every person,
firm, or corporation purchasing other than at wholesale within the county any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers,...
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45-41-244.63
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive
vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy
and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection
(a) of Section 45-41-244.52, an excise 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 judge of probate of the county and purchased other than
at wholesale outside the county for storage, use, or other consumption in the county as follows:
Upon every person, firm, or corporation purchasing other than at wholesale outside the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county for use, storage, or other consumption
within the county, there is hereby authorized to be levied, in lieu...
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45-28-244.02
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of
Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer,
or house trailer shall be one-quarter of one percent of the sales price. Provided, however,
when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the tax authorized to be levied herein shall be paid on the net difference, that is, the price
of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) This
section shall have retroactive effect to June 30, 1995. (Act...
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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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45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding
the fore-going, the additional privilege license tax imposed by this subpart shall not apply
to any person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any automotive vehicle, truck, truck trailer,
semitrailer, house trailer, or farm machinery. (b) 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 subpart. (Act 93-705, p. 1349, §3.)...

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45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery
or equipment which is used in planting, cultivating, and harvesting farm products, or used
in connection with the production of agricultural produce or products, livestock, or poultry
on farms, and the parts of such machines, machinery, or...
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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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45-41-244.52
Section 45-41-244.52 Authority of levy - 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 sales 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, or...
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