This Act provides that the Cullman County Commission can levy a privilege tax of one (1) cent per gallon on persons, corporations, copartnerships, companies, agencies, associations, and refiners engaged in the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in Cullman County, gasoline, naphtha, other motor fuels, and their substitutes. This tax shall not apply to products known commercially as kerosene oil, fuel oil, or crude oil commonly used for lighting, heating, or industrial purposes. Furthermore, the tax does not apply to diesel oil, tractor fuel, gas oil, distillate, liquefied gas, kerosene, or jet fuel. The exemptions from this tax are sales to the United States government, sales to city and county governing bodies, sales to city and county boards of education, sales to private and church schools that offer essentially the same curriculum as grades K-12, sales to the National Guard, sales to the Alabama Institute for the Deaf and Blind, sales to the Department of Youth Services, and sales to be used in aircraft, ships, vessels, barges, locomotives, railroad equipment, off-road vehicles, and for agricultural purposes. The Alabama Department of Revenue has been authorized by Act 92-249 to administer this tax beginning June 1, 1992. Forms may be secured from:
ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
MOTOR FUELS SECTION
P.O. BOX 327540
MONTGOMERY, ALABAMA 36132-7540
(334) 242-9608
(334) 242-1199 (FAX)
JACKSON COUNTY
This Act provides that the Jackson County Commission can levy an excise tax of three (3) cents per gallon on all persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage in Jackson County, for any purpose whatsoever, gasoline, motor fuel, and their substitutes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, and if the tax has been paid once by a distributor, retail dealer, or storer such payment shall be sufficient. The exemptions from this tax are sales to the State of Alabama or any agency thereof, county governing agencies, municipalities, boards of education, National Guard Armories, and the federal government or any agency thereof. The Alabama Department of Revenue has been authorized by the Jackson County Commission to administer this tax beginning November 1, 1989. Forms may be secured from:
ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
MOTOR FUELS SECTION
P.O. BOX 327540
MONTGOMERY, ALABAMA 36132-7540
(334) 242-9608
(334) 242-1199 (FAX)
LOWNDES COUNTY
This Act provides that the Lowndes County Commission can levy an excise tax of two (2) cents per gallon on all persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage in Lowndes County, for any purpose whatsoever, gasoline, motor fuel, and their substitutes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, and if the tax has been paid once by a distributor, retail dealer, or storer such payment shall be sufficient. The exemptions from this tax are sales to the State of Alabama or any agency thereof, county governing agencies, municipalities, boards of education. The Alabama Department of Revenue has been authorized by the Lowndes County Commission to administer this tax beginning October 15, 1988. Forms may be secured from: