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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross 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 levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. The gross receipts of
any business and the gross 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 levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages
45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby
levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
16-13-142
Section 16-13-142 County and city treasurer to certify estimated funds available. On
or before the first day of September, the county treasurer of each county and the city treasurer
of each city, the county tax assessor, or the official or officials in each county and city
who are charged by law with the responsibility of determining or estimating revenues to be
available for the operation of government in that county or city, shall certify in writing
through the county or city superintendent of education in charge of schools in that county
or city to the county or city board of education the assessed valuation of property on which
taxes are to be collected during the next fiscal year and the amount of school taxes which
may reasonably be expected to be derived from assessed valuations during that year. This official
or these officials shall also certify in writing through the county or city superintendent
of education to the county or city board of education the amount which may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-142.htm - 1K - Match Info - Similar pages
16-13-93
Section 16-13-93 Form. The following form of warrant shall be valid and sufficient for
warrants issued hereunder, but any other appropriate form may be used: "No. ___ $ ____
State of Alabama county (city) board of education of the County (City) of ____. County, (City,
District No. _____) capital outlay (refunding) school warrant. The county (city) board of
education of the County (City) of ____, Alabama, is indebted to bearer in the sum of ____
dollars and hereby directs the custodian (treasurer) of the public school funds of the county
(city) to pay to bearer the said sum on ____, 2__, with interest meanwhile at the rate of
____. percent per annum payable semiannually to the bearer of the respective coupons therefor
hereto attached, both principal and interest being payable at ____ from the proceeds of a
special tax of $.30 on each $100.00 of taxable property in the said county (in the said city,
in School District No. ____ of the said county) duly authorized to be levied and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-93.htm - 3K - Match Info - Similar pages
40-7-26
Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval
of valuation by department; nonapproved assessment docket. The Department of Revenue or the
agents or assistants thereof may work in an advisory capacity with the several county tax
assessors of the state in the assessment and valuation of property. Any valuation fixed by
the tax assessor on any property returned for taxation may be approved by the Department of
Revenue, which approval, if made, must be shown on each separate return so approved. When
a tax return has been so approved by the Department of Revenue, the state has no appeal from
such approved assessment. The taxpayer, however, may appeal from such assessment in the same
manner and within the same time as appeals are allowed from nonapproved assessments. The several
county tax assessors are required to keep a docket of all nonapproved assessments in such
form and containing such data as may be prescribed by the Department of Revenue. Such...
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40-7-34
Section 40-7-34 Book of assessments - To be certified by department. After the book
of assessments has been completed as provided in this title, the Department of Revenue or
the agent or assistant thereof shall certify on the book of assessments that the same has
been examined and corrected by him by comparing the book of assessments with the tax returns
showing final valuations, both as to items of property and amounts of assessments, and that
the amount of state tax is $ ______ (here give amount)______, the amount of county tax is
$ ______ (here give amount) ______, the amount of special taxes is $ ______ (here give amount)
______, specifying the total amount of each of such taxes, and such certificate is to be the
warrant to the tax collector of the county to proceed to collect such taxes in the manner
directed by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง63.)...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation
of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County
Commission shall have the power to levy and provide for the collection of additional privilege
license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any
of the taxes authorized above shall be collected by the State Department of Revenue, less
any costs of collection, and shall be deposited into the county treasury to be used in the
manner prescribed by the county commission or by law. The amount deducted from the proceeds
by the Department of Revenue for the cost of collection shall be an amount equivalent to five
percent of the revenue collected hereunder. (b) The county Board of Education of Blount County
shall, periodically upon receipt of the proceeds from the county commission from any of the
taxes authorized hereunder, divide or pro rate the funds to the county board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-243.htm - 2K - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
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