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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section
shall apply only to Lee County in those areas outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County,
the Lee County Commission is hereby authorized to levy and to provide for the assessment and
collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City generally paralleling the state sales and use taxes in the county at a rate
not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County
Commission shall not levy any tax hereunder measured by gross receipts, except a sales or
use tax which generally parallels, except for the rate of tax, that imposed by the state under
applicable law. (c) The rate of tax levied under authority of this section on items
having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or
other entity, shall charge Marengo County for collecting the tax levied under this subpart
in an amount or percentage of total collections as may be agreed upon by the commissioner,
or other entity, and the Marengo County Commission. The charge shall not exceed five percent
of the total amount of the tax collected in the county. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into
the State Treasury all amounts collected under this subpart, as the tax is received by the
department or other entity on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages
11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-180.htm - 3K - Match Info - Similar pages
11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those
municipalities and counties for which the department serves as the collecting sales tax agent
from time to time, when the total state sales tax for which any person is liable under Chapter
23 of Title 40 averages less than two hundred dollars ($200) per month during the preceding
calendar year, a quarterly sales tax return and remittance in lieu of monthly returns may
be made to the department. If a quarterly filing election has been made by the taxpayer, then
the return and remittance shall be made to the department on or before the 20th day of the
month next succeeding the end of the quarter for which the tax is due. The election to file
quarterly shall be made in writing no later than February 20 of each year and shall be filed
with the department. Notwithstanding the above, no state-administered county or municipal
sales tax return shall be due until January 20 of each year unless the total state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-211.htm - 5K - Match Info - Similar pages
11-81-16
Section 11-81-16 Pledge of revenues from certain taxes, utilities, etc., for payment
of principal and interest on bonds. In any case in which a county or municipality may hereafter
issue any bonds which are general obligations of such county or municipality, there may be
pledged to the payment of the principal of an interest on such bonds all or any part or portion
of funds which may be derived from any one or more of the following sources and which shall
not be required for the purpose of making good any valid pledge thereof theretofore made or
which are not required by the Constitution to be devoted to other purposes and which such
county or municipality may at any time be authorized to levy, collect or receive: (1) The
proceeds of any property tax; (2) The proceeds of any license, privilege or occupational tax,
excepting such license taxes as may be levied by municipalities for conducting business outside
their corporate limits; (3) The portion of any license, privilege or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-16.htm - 3K - 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
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and
certificates of title; procedures for contesting any other act or failure to act; appeals.
(a) The department shall notify a taxpayer in writing of any act or proposed act or refusal
to act concerning the denial or revocation of a license, permit, or certificate of title concerning
which the taxpayer has any interest. The notice must be mailed by either first-class U.S.
mail, U.S. mail with delivery confirmation, or certified U.S. mail to the taxpayer's last
known address. Any taxpayer aggrieved by any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title by the department shall
be entitled to file a notice of appeal from such act or proposed act or refusal to act with
the Alabama Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice
of such act or refusal to act is mailed to the taxpayer, and such appeal, if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-8.htm - 4K - Match Info - Similar pages
45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-17-243.08, 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
and commercial fishing vessels of over five tons load displacement as registered with the
U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.02.htm - 2K - Match Info - Similar pages
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