134 chapters · 10,612 sections in this title.
Ala. Code § 45-39-245.41 Authorization of Levy of Sales Tax
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(a) 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, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, including the State …
Ala. Code § 45-39-245.42 Authorization of Levy of Use Tax
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(a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county p…
Ala. Code § 45-39-245.43 Sales Tax to Be Added to Sales Price
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Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45–39–245.41 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for a…
Ala. Code § 45-39-245.44 Collection of Taxes
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(a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected, pursuant to, and in accordance with, applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Wi…