45-8-241.20
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied in Calhoun
County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling,
at lower rate, the state tax on the businesses of renting rooms, lodging, or accommodations
to transients as provided for in Title 40, Chapter 26, hereinafter referred to a state lodging
tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or
corporation engaging in Calhoun County 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, a privilege or license tax is hereby levied in an amount
to be determined by the application of the rate of one percent of the charge for such room,
rooms, lodgings, or accommodations, including the charge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.20.htm - 1K - Match Info - Similar pages

45-30-242
Section 45-30-242 Levy of tax; collection and disposition. (a) This section shall be applicable
only to Franklin County. (b) The county commission is authorized to levy, 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, or any other place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of one dollar ($1) on the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax authorized to be levied under
this section any rentals or services taxed under Division 1, commencing with Section 40-23-1,
of Article 1 of Chapter 23 of Title 40. The tax shall not apply to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-242.htm - 1K - Match Info - Similar pages

45-3A-51
Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations. There is hereby levied
in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege or
license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms,
lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore
or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the
manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging
in the City of Eufaula 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 to be determined by the application of the rate of two percent
of the charge for such room, rooms, lodgings, or accommodations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.htm - 1K - Match Info - Similar pages

28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

45-1-245.02
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the Department of Revenue on or
before the 20th day of the month next succeeding the month in which the tax accrues. On or
before the 20th day of each month, every person on whom the tax is levied by this part shall
render to the Department of Revenue on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business subject to the tax for the then preceding
month, together with other information as the department requires. At the time of making the
monthly report, the taxpayer shall compute and pay to the department the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer reporting
and paying the tax until after the person has received payment of the items, articles, or
accommodations furnished. In the event the taxpayer defers reporting and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.02.htm - 2K - Match Info - Similar pages

45-10-243.02
Section 45-10-243.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the department
the amount of tax shown due. A person subject to the tax who conducts business on a credit
basis may defer reporting and paying the tax until after the person has received payment of
the items, articles, or accommodations furnished. In the event the taxpayer defers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-243.02.htm - 2K - Match Info - Similar pages

45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.02.htm - 2K - Match Info - Similar pages

45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages

45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except
as otherwise provided, shall be due and payable to the Department of Revenue on or before
the 20th day of the month next succeeding the month in which the tax accrues. On or before
the 20th day of each month after the effective date of the taxes, every person on whom the
tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of the business
subject to the tax for the then preceding month, together with other information as the department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.27.htm - 2K - Match Info - Similar pages

45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only
to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of
every kind now imposed by law, a privilege or license surcharge 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 one dollar and fifty cents ($1.50) per night per room,
rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of
Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.01.htm - 2K - Match Info - Similar pages