45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.52.htm - 5K - Match Info - Similar pages
31-8-28
Section 31-8-28 Annual publication of county pension list. During the month of January of each year, the county department of human resources shall publish in a newspaper of the county an alphabetical list with full names and post-office addresses of all the pensioners on the pension roll of its county. Such list shall be published one time and shall be paid for from the county treasury at no more than the legal or contract rate for printing. The county department of human resources shall furnish the Commissioner of the State Department of Human Resources a copy of such publication, and the latter shall keep the same as permanent file of the State Department of Human Resources. (Acts 1919, No. 409, p. 535; Code 1923, §2966; Code 1940, T. 60, §39.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-8-28.htm - 1K - Match Info - Similar pages
45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (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...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax on the storage, use, or other consumption of property in Cullman County as hereinafter provided in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of one percent of the sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.02.htm - 6K - Match Info - Similar pages
45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section. (1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at retail, on or after June 1, 1975, for storage, use, or other consumption in the county on or after June 1, 1975, at the rate of one percent of the sale price of such property (regardless of whether the retailer is or is not engaged in business in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property, (including parts of such machines or machinery and attachments and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of two percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such room. There is exempted from the tax levied under this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or...
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11-81-11
Section 11-81-11 Sale. All bonds issued under the authority of this chapter shall be sold at public or private sale as the governing body of the municipality or county may determine. If the bonds are sold at public sale, the public sale shall be either on sealed bids or at auction. The notice of public sale shall state whether the sale is to be on sealed bids or at auction and shall also briefly recite the amount of the bonds to be sold, the maturities thereof, the amount payable at each maturity, any redemption or prepayment privileges, the frequency with which interest will be payable, either the rate of interest which the bonds are to bear or that the bidders are invited to name the rate of interest in their bids and the time and place of sale or for submitting sealed bids. Such notice shall be published once in each of two consecutive weeks in a newspaper published in the municipality proposing to issue the bonds, or, if there is no such newspaper published in such municipality or...
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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds, from this additional excise tax on gasoline and diesel fuel for its cost of collection. The department may adopt rules and such forms as may be necessary for the administration of the excise tax provided for in this article. (b) Each month, prior to the remaining payments provided in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall be distributed first to the Alabama Highway Finance Corporation for the payment of the principal of and interest on bonds to be issued by it to finance improvements to the ship channel providing access to the facilities of the Alabama State Docks, to the extent necessary for such purpose. The amount distributed pursuant to this section...
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40-18-103
Section 40-18-103 Procedure for setoff and notification of taxpayer. (a) A county or municipality may submit a debt of at least $25 owed to it for collection under this chapter. Provided, however, that a county or municipality must submit the debt to the department through one of the following: (1) The Association of County Commissions of Alabama or an entity established through the Association of County Commissions of Alabama. (2) The Alabama League of Municipalities or an entity established through the Alabama League of Municipalities. The organization which submits a debt on behalf of any county or municipality may assess a reasonable fee, which shall be twenty-five dollars ($25) for submitting the debt. This fee may be assessed against the debtor and collected as the first amount set off against any tax refund. (b) Within a time frame specified by the department, a claimant agency seeking to collect a debt through setoff shall supply the information necessary to identify each...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing and equalizing any class or classes of property has been completed by order of the Department of Revenue, as provided herein, and the revised valuation has been entered on the tax return list, the county board of equalization shall certify over their signatures to the correctness thereof and shall deliver the tax return list showing the assessment and revaluation to the assessing official of the county as their report, and the assessing official shall hold them in his or her office subject to public inspection. The assessing official shall then give notice by publication once a week for three consecutive weeks in a newspaper published in the county, if any are published in the county and, if no newspaper is published in the county, by posting notices in at least three public places in the county that the county board of equalization has returned its report and that the same is open to public...
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