Code of Alabama
Chapter 51 - Taxation.
Article 3 - Sales and Use Taxes.

Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction. - The governing body of any municipality within the State of...

Section 11-51-201 - Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold Through Licensed Alabama Dealer. - (a) All taxes levied or assessed by any municipality pursuant...

Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized. - (a) The governing body of any municipality within the State...

Section 11-51-203 - Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees. - (a) All taxes levied or assessed by any municipality pursuant...

Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainment, etc., and Levy of Taxes. - (a) The governing body of a municipality making or enforcing...

Section 11-51-205 - Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 as to Levy and Assessment of Taxes Under Article. - (a) The governing body of a municipality levying or assessing...

Section 11-51-206 - Levy of Tax Outside Corporate Limits. - The council or other governing body shall have the authority...

Section 11-51-207 - Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy. - (a) The governing body of a municipality may pass an...

Section 11-51-208 - Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest. - (a) Municipalities may, upon request of the municipal governing body,...

Section 11-51-209 - Gross Receipts Tax. - The governing body of a county or municipality that levied...

Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms. - (a) By December 31, 1998, the Department of Revenue shall...

Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability. - No later than October 1, 2018, the Department of Revenue...

Section 11-51-211 - Quarterly Sales and Use Tax Returns. - (a)(1) With respect to those municipalities and counties for which...