{"data":{"id":"us-al/ala.-code-45-58-244.51","jurisdiction":"us-al","citation":"Ala. Code § 45-58-244.51","heading":"Levy of Tax.","body":"(a) Effective August 1, 1992, there is hereby levied in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within the county in the business of leasing or renting tangible personal property, and the tax shall be in the amounts to be determined by the application of the rates against gross proceeds as follows:\n(b) At a rate of three percent of the gross proceeds derived by the lessor or renter from the lease or rental of tangible personal property; provided the privilege or license tax on each person engaging or continuing within this county in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer, shall be at the rate of 1.125 percent of the gross proceeds derived by the lessor from the lease or rental of the automotive vehicle or truck trailer, semitrailer, or house trailer; provided further, that the tax levied hereby shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the state or United States of America or any agency or unit thereof.","path":["Title 45 Local Laws.","Chapter 58 Shelby County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 3 Leasing or Renting Tangible Personal Property."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-58-244.51","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"8d16281cc22658a20fe9da4c8dc2b444b0b1ebdd5f3d833b90e237fe63293311","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-58-244.50","next":"us-al/ala.-code-45-58-244.52"},"notice":"GroundRules: Original legal text. Not legal advice."}