45-45-162
Section 45-45-162 License commissioner. (a) The Madison County governing body shall reimburse
the office of license commissioner and the office of tax collector from the general fund of
the county the amount of any shortage of funds or other monetary loss, not to exceed a total
of five thousand dollars ($5,000) per annum, arising or caused by error, if the mistake or
omission was caused without his or her personal knowledge, including loss arising from
acceptance of worthless or forged checks, drafts, money orders, or other written orders for
money or its equivalent. (b) It shall be the duty of the license commissioner and tax collector
to insure that their employees exercise due care in performing their duties and to make a
diligent effort to correct the error, mistake, or omission and collect the amount subject
to potential loss immediately upon becoming aware of the potential loss. This section shall
not apply to any deliberate misuse or misappropriation of funds by the officials or...
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45-32-245
hereinafter prescribed against every person engaging in Greene County in the business of renting
or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel,
motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room
or rooms. (b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes levied by this section,...
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11-51-54
Section 11-51-54 Maintenance, etc., of separate accounts and funds for general and special
taxes. The county tax collector shall not be required to make or keep a separate account of
any special taxes collected for any such municipalities but shall keep such account only in
gross of the total tax levied by the municipality. If any part of the tax collected by the
municipality is set apart by law for any special purpose, the treasurers or persons acting
as such for such municipalities shall, as the law may direct, keep a separate account and
distinct fund, as required by law, arrived at and set apart by the treasurers from the amount
paid into the treasury by the tax collector in proportion as such special tax levied bears
to the total taxes levied by such municipalities, and the special taxes received by such treasurers
shall be disbursed by them as required by law. (Acts 1931, No. 300, p. 337; Acts 1939, No.
57, p. 67; Code 1940, T. 37, §711.)...
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40-5-38
Section 40-5-38 Death of collector. On the death of any tax collector, his personal
representative, general or special, must, out of the first moneys that come into his hands
belonging to the estate of his decedent and as soon as the same come into his hands, pay to
the proper state, county, and school officers the amount of public funds collected by such
decedent not paid over by him at the time of his death and must make settlement with such
officers of any unsettled accounts of such decedent with the state, county, and school officers
touching the affairs of his office, as soon as practicable and not later than the time when
the tax collectors are required to make settlements. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §227.)...
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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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6-6-720
Section 6-6-720 Entry of summary judgment in favor of state against certain defaulters or sureties.
Summary judgment must be entered in favor of the state against the defaulters named in this
section and their sureties, or either, in any court of the county of their residence having
jurisdiction, on 10 days' notice, in the following cases: (1) Against any tax assessor for
making up a false or fraudulent assessment, in each case, for not more than $500, and such
tax assessor may also be imprisoned in the county jail for not exceeding three months; (2)
Against any county treasurer or county depositaries, or any officer or agency of the county
charged with the duty and custody of receiving and paying out county funds, for failing to
pay over the excess of purchase money as provided in the revenue law to the former owner of
any property sold for taxes, for not less than $200; (3) Against any judge of probate for
failing to make out and forward abstracts, reports, or returns according to...
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16-8-42
Section 16-8-42 Insurance on schools. The county board of education is charged with the duty
of seeing that every school building whose title is vested in the state, county or school
district is insured for its insurable value and to this end may use a part of the proceeds
of incidental fees, district tax levies or such other funds as may be specifically set apart
for such purpose by the county board of education. (School Code 1927, §134; Code 1940, T.
52, §101.)...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the Commissioner of Revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
Commissioner of Revenue shall pay into the State Treasury all county taxes collected under
this subpart, as such taxes are received by the Department of Revenue; and on or before the
first day of each successive month (commencing with the month following the...
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16-13-231
of his or her contract reduced as a result of this article. b. The Foundation Program allowance
for fringe benefits shall be determined by multiplying a uniform percentage times the amount
of teachers' salaries allowed in paragraph a. above or by multiplying a fixed rate depending
on the type of fringe benefit. The fringe benefits allowances shall include amounts for the
employer's contribution for teachers' retirement, health insurance, Social Security, Medicare,
unemployment compensation, personal leave, and sick leave. The fringe benefits allowance
may include allowances for other fringe benefits as may be approved by the State Legislature.
The State Legislature shall seek the input and advice of appropriate agencies and individuals
in setting allowances. The Teachers' Retirement System and the Public Education Employees'
Health Insurance Board shall recommend to the Legislature, on or before the first legislative
day of each regular session of the Legislature, the rate for the...
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