Alabama § 45-41-243.40 - Privilege License Fee.
Full text of Alabama Code of Alabama § 45-41-243.40 — Privilege License Fee., with citation guidance and answers to common questions.
§ 45-41-243.40. Privilege License Fee.
(a)(1) In Lee County, there is hereby levied a privilege license fee of ten cents ($.10) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied.
(2) For the purposes of this section, the term visual entertainment device includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other visual images, including cartoons, video games, or other visual entertainment.
(b) Each person, firm, partnership, corporation, or other business venture which rents visual entertainment devices shall report the rentals thereof each month on a form provided by the Lee County tax collecting official and pay the fees to the tax collecting official in the same method and manner as prescribed in Article 1 of Title 40, as last amended, or otherwise provided by local act. It is intended that this levy shall be on the consumer, and the individual or company renting the visual entertainment devices is acting as the agent for the county in collecting and reporting these fees.
(c) The receipts of the fees shall be deposited into the county general fund.
(d) Anyone who shall fail to report or remit the fees when due shall be subject to the penalties prescribed in Sections 40-23-11, et seq.
Frequently Asked Questions About Alabama § 45-41-243.40
What does Code of Alabama § 45-41-243.40 cover?
Section 45-41-243.40 ("Privilege License Fee.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-41-243.40?
A common citation format is "Code of Alabama § 45-41-243.40" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-41-243.40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.