45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, 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) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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45-4-245
firm, corporation, club, or association violating any of the provisions of this section shall
be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars
($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(c) The tax hereby authorized shall be paid by affixing stamps as is required for the payment
of the tax imposed by Section 40-25-1 through Section 40-25-28. The State
Department of Revenue shall have the same duties relative to the preparation and sale of stamps
to evidence the payment of such tax that it has relative to the preparation and sale of stamps
under those sections and may exercise the same powers and perform the same duties in the same
manner relative to the collection of the tax hereby levied that it does relative to the collection
of that tax. (d) The State Department of Revenue is hereby authorized to...
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40-20-2
such tax shall be measured at the rate of eight percent of the gross value of the oil or gas
at the point of production except as provided in subsequent subdivisions of this subsection.
Provided, however, that the tax on offshore production, produced from depths greater than
8,000 feet below mean sea level, shall not be computed as a percentage of gross value at the
point of production, as provided in this article, but shall be computed as a percentage
of gross proceeds, as provided in Article 1A of this chapter. (2) Effective
May 1, 1985, and thereafter, the incremental oil or gas production produced
during a given year resulting from a qualified enhanced recovery project shall be taxed at
the rate of four percent of gross value at the point of production of the incremental oil
or gas production. The State Oil and Gas Board of Alabama shall approve the qualified enhanced
recovery project and the determination of the projected annual oil or gas production that
could have otherwise...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition
of funds. There is 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 and in the amount to be determined by the application of
rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon
every person, firm, or corporation, (including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether the
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of the institutions) engaged or continuing within this
state, in the business of selling at retail any tangible personal property whatsoever, including...

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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock 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) The County Commission of Bullock County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. 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 section. Notwithstanding the foregoing, the amount authorized to be levied...
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40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There
is hereby levied, in lieu of the state sales tax levied by Section 40-23-2,
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 sales, or
gross receipts, as the case may be as follows: Upon every person, firm or corporation engaged
or continuing within this state in the business of selling at retail any machine, 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 equipment, attachments and replacements
therefor which are made or manufactured for use on or in the operation of such machine, machinery
or equipment, and which are necessary to and customarily used in the operation of such machine,...

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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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
Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied 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, farm machinery, and any parts of such machines or any motor vehicle, truck...

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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman 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 account of the business activities and in the amount
to be determined by the application of rates against gross sales or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the
State of Alabama, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether such institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of such institutions)
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 evidences of debts or stock, nor sales of...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, 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 and in the amount to
be determined by the application of rates against gross sales, or gross receipts, as the case
may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, and any association or other agency or instrumentality of such institutions)
engaged or continuing within Escambia County in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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