40-4-2
tax collector, the following commissions: In counties where the collections, not including
taxes on real estate bid in by the state at tax sales and taxes which would be due on property
except for the provisions of the law exempting homesteads from state taxes, do not exceed
$12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000
and four percent on the remainder. The commission herein provided for is to be calculated
on collections for real property and personal property, except motor vehicles, for
the general fund of the state and county. In counties where collections, not including taxes
on property bid in by the state at tax sales and taxes which would be due on property except
for the provisions of the presently applicable law exempting homesteads from state taxes,
exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half
percent on the remainder up to $15,000, and one percent on the remainder above $15,000....

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages

40-5-27
Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayers
and taxes due to collector. Within 20 days after such allowances are made, the presiding officer
of the county commission shall, from the list of insolvent taxes so allowed, make out and
deliver to the collector a separate list for each precinct in the county, showing the name
of each insolvent taxpayer, the amounts of state and county taxes and costs, if any, due from
him, and such collector shall receipt for such lists. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §213.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-27.htm - 880 bytes - Match Info - Similar pages

40-5-42
Section 40-5-42 Collection of taxes by action. In cases where there is no provision by law
authorizing the collection of taxes by an action, the taxes due to the state or to any county,
city, town, special school district, or other special district may, after the same shall become
delinquent, be collected by the state or by any county, city or town, or county or city board
of education, by an action in any court of competent jurisdiction. In addition to the remedy
here given to public agencies for the collection of taxes due them by an action, the tax collector
of every county is authorized to sue in his own name and in the capacity of his office for
the recovery of all taxes collectable by his office which are due to any of the above agencies
or any other public agency for which the tax collector is charged with the responsibility
of collecting the tax. Such county tax collectors are also authorized to act in their own
names and in the capacity of their office in any bankruptcy or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-42.htm - 1K - Match Info - Similar pages

45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages

45-37A-251.26
Section 45-37A-251.26 Cost to constitute public nuisance lien; report to tax assessor; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a public nuisance lien and thus made and confirmed shall constitute a public
nuisance lien on the property for the amount of the lien. After confirmation of the reports,
a copy shall be turned over to the Tax Collector of Jefferson County who, under the optional
method of taxation, is charged with the collection of the city's municipal taxes pursuant
to Sections 11-51-40 to 11-51-74, inclusive. It shall be the duty of the tax collector to
add the amounts of any public nuisance lien to the next regular bills for taxes levied against
the respective lots and parcels of land, and thereafter any public nuisance liens shall be
collected at the same time and in the same manner as ordinary municipal ad valorem taxes are
collected, and shall be subject to the same penalties and the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.26.htm - 1K - Match Info - Similar pages

45-40-140.05
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall be due
and payable to the State Department of Revenue, and, when collected, shall be paid by the
Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in
accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Lawrence County. (Act 81-846, p. 1522, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-140.05.htm - 763 bytes - Match Info - Similar pages

45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

45-7-241
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University and all other
institutions of higher learning in the state, whether such institutions by denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Butler County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1,
2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector
of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount
of three percent of their annual salary for the fiscal year ending September 30, 2002, to
be paid in equal monthly installments from the general fund of the county for the remaining
months of the fiscal year. This expense allowance shall be in addition to any an all other
compensation, salary, and expense allowance provided for by law. (b)(1) On and after October
1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled
to receive a cost-of-living expense allowance per annum in the amount of three percent of
their annual salary on May 1, 2002, to be paid in equal monthly installments from the general
fund of the county. This expense allowance shall be in addition to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-11.04.htm - 2K - Match Info - Similar pages

11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1, 2000,
the annual compensation which a county shall pay to a county commissioner, a judge of probate,
a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided shall
be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2A-2.htm - 6K - Match Info - Similar pages