Code of Alabama
Part 5 - Tax, Sales and Use.
Division 7 - Tangible Personal Property Rentals.

Section 45-2-244.180 - Definitions. - The following terms shall have the following meanings: (1) BUSINESS....

Section 45-2-244.181 - Levy of Tax. - There is levied, in addition to all privilege license taxes...

Section 45-2-244.182 - Exemptions. - There shall be exempted from the computation of any tax...

Section 45-2-244.183 - Monthly Installments of Taxes; Statements of Gross Proceeds; Disposition of Funds; Violations. - (a) The privilege license tax levied hereunder, except where otherwise...

Section 45-2-244.184 - Reports of Cash or Credit Leases or Rentals. - Any person taxable hereunder who makes cash or credit leases...

Section 45-2-244.185 - Recordkeeping. - It shall be the duty of every person engaging or...

Section 45-2-244.186 - Delinquent Taxes. - Any person who fails to pay the tax herein levied...

Section 45-2-244.187 - Rules and Regulations. - The County Commission of Baldwin County may prescribe all necessary...