Section 41-NEW - [Newly enacted section not yet numbered] [Effective 9/1/2025] Taxation of adult websites(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, Code of Alabama 1975, and Sections 41-19-1 through 41-19-12, Code of Alabama 1975, 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.Ala. Code § 41-NEW (1975)
Added by Act 2024-97,§ 10, eff. 9/1/2025.