Alabama § 45-19-244.01 Levy of Tax; Mining Fee

Alabama Statutes

§ 45-19-244.01 — Levy of Tax; Mining Fee

Alabama § 45-19-244.01

JurisdictionAlabama

Title 45Local Laws

Ch. 19Coosa County

Art. 24Taxation

Part 5Tax, Severance

This text of Alabama § 45-19-244.01 (Levy of Tax; Mining Fee) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-19-244.01 (2026).

Text

(a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product within Coosa County.

(2)There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing graphite within Coosa County. The graphite tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer who severs graphite within Coosa County.

(b)In addition to the tax levied in subsection (a), the county commission may assess a mining fee as it deems necessary on producers who mine minerals other th

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(a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product within Coosa County.
(2) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing graphite within Coosa County. The graphite tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer who severs graphite within Coosa County.
(b) In addition to the tax levied in subsection (a), the county commission may assess a mining fee as it deems necessary on producers who mine minerals other than earthen material from the soil in Coosa County. If the county commission does assess such a fee at a county commission meeting, it shall advertise the time, place, and purpose of such a commission meeting for four consecutive weeks in a newspaper of general circulation in the county prior to the meeting. The county commission may provide for collecting the fee.