Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-26-1 Tax Imposed; Exemptions; Definitions
4.2K chars
(a) There is levied and imposed, 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 an…
Ala. Code § 40-26-1.1 Duties of Accommodations Intermediary; Annual Report; Exemptions
5.0K chars
(a) This section shall be known and cited as the Alabama Tourism Tax Protection Act of 2024. (b) For the purposes of this section, the following terms have the following meanings: (1) ACCOMMODATIONS INTERMEDIARY. Any person, firm, or corporation, other than an accommodations prov…
Ala. Code § 40-26-16 Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited
1.0K chars
It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license or privilege tax is required by this chapter to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on acc…
Ala. Code § 40-26-17 Violators Restrained from Continuing in Business
0.4K chars
Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their directio…
Ala. Code § 40-26-18 Administration of Chapter
0.9K chars
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision…
Ala. Code § 40-26-19 Rules and Regulations
0.4K chars
The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may deem necessary to enforce the provisions of this chapter, and upon request shall furnish to the …
Ala. Code § 40-26-2 Certain Municipal Privilege License Taxes Excluded in Computation of Tax
0.4K chars
Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales …
Ala. Code § 40-26-20 Disposition of Proceeds of Tax
1.4K chars
One-fifth of the proceeds of the tax levied by this chapter in counties which are members of the Alabama Mountain Lakes Association, after deduction of an agreed upon cost of collection between the counties involved and the state Department of Revenue, such cost of collection not…
Ala. Code § 40-26-21 Allowance of Discount of Taxes
0.8K chars
The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a discount of taxes due and payable to the state by persons subject to the lodgings tax levied by this chapter, in the same manner and t…
Ala. Code § 40-26-3 Taxes Due Monthly; Filing of Reports; Election to File Quarterly, Semi-Annually, or Annually
3.4K chars
(a) The taxes levied under this chapter, except as otherwise provided in subsection (b), shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month a…
Ala. Code § 40-26-4 Cash and Credit Businesses
0.5K chars
Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon a…
Ala. Code § 40-26-5 Annual Return and Payment
0.7K chars
On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax as levied by this chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in a…
Ala. Code § 40-26-7 Verification of Reports
0.5K chars
The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths; and any false statem…
Ala. Code § 40-26-8 Failure to Make Reports and Keep Records
0.4K chars
Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 no…
Ala. Code § 40-26-9 Willful Refusal to Make Reports or Permit Examination of Records
0.7K chars
Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his or its records by the Department of Revenue, or its duly authorized agents, shall be guilty of a …