Alabama § 8-19G-10 Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority

Alabama Statutes

§ 8-19G-10 — Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority

Alabama § 8-19G-10

Title 8Commercial Law and Consumer Protection

Ch. 19GInternet Distribution of Sexual Material Harmful to Minors

This text of Alabama § 8-19G-10 (Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority) 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 § 8-19G-10 (2026).

Text

(a)In addition to all other taxes of every kind, there is levied and shall be collected a tax at the rate of 10 percent upon the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.

(b)The tax levied by this section shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department.

(c)Any taxes collected under this section shall be budgeted and a

Free access — add to your briefcase to read the full text and ask questions with AI

(a) In addition to all other taxes of every kind, there is levied and shall be collected a tax at the rate of 10 percent upon the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.
(b) The tax levied by this section shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department.
(c) Any taxes collected under this section shall be budgeted and allotted in accordance with Sections 41-4-80 through 41-4-96, and Sections 41-19-1 through 41-19-12, and shall be distributed to the Department of Mental Health for the care and treatment of individuals with behavioral health needs, including prevention, treatment, and recovery services and supports.
(d) The Department of Revenue may adopt rules for the implementation and administration of this chapter.