45-49-240.61
Section 45-49-240.61 Compensation - Revenue commissioner. (a) Effective October 1, 1997, the Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the amount of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as above determined, is in addition to the salaries or compensation payable under Section 40-6A-2, and shall be paid on a pro rata basis out of the first monies collected each tax year by the revenue commissioner and paid into the general fund of the county. The pro rata share of the supplemental salary to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing the percentage that the total collections for each agency bears to the total collection of ad valorem taxes by the revenue commissioner. The supplemental salary shall then be paid from the county general fund in 12 equal monthly installments. (2) The supplemental salary herein provided shall be the total compensation payable to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-240.61.htm - 1K - Match Info - Similar pages
11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration; redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit into the State Treasury all municipal taxes collected by the department under this division; and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of taxes collected under the provisions of this division for the approximate two-week period immediately preceding the certification and the amount to be distributed to each municipality, less collection and administration charges deducted, which shall be paid to the treasurer or other custodian of funds of the municipality within three days after certification thereof. (b) The Department of Revenue shall charge each municipality its actual cost for collecting and administering the municipal license taxes. Notwithstanding the previous sentence, the charge shall not exceed two percent of the amount collected for that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-183.htm - 3K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d), the Department of Revenue shall collect and administer the municipal sales, use, rental, and lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute reports, forms, and other information as may be necessary to provide for the collection and administration of any municipal tax it collects and administers and, on request, shall make all reports available for inspection by the governing body of the municipality. In collecting and administering a municipal sales, use, rental, or lodgings tax, the department shall have all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
16-13-232
Section 16-13-232 Determining number of teacher units and instructional support units; grade level divisors. (a) In determining the number of teacher units for the purpose of apportioning the state Foundation Program, one teacher unit or fraction thereof shall be allowed for the specified number of pupils in average daily membership as provided for in subsection (b), during the first 20 scholastic days following Labor Day of the preceding school year in the public schools. In extreme circumstances involving natural occurrences, health-related occurrences, or other extenuating circumstances as determined and approved by the State Superintendent of Education, average daily membership for local boards of education may be calculated using alternative days to the first 20 scholastic days following Labor Day. Such alternative calculation shall be determined by the State Department of Education on a case by case basis. If a request from a local board is made to the State Superintendent, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-232.htm - 8K - Match Info - Similar pages
45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures; licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment, and licensing system under the jurisdiction, direction, and supervision of the county revenue commissioner. (b) The duties and responsibilities of the county revenue commissioner relating to the assessment, licensing, and registration of motor vehicles shall include the administration and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle ad valorem tax assessment and collection; motor vehicle license and license tag issuance; collection of any fees or monies due and remitting the proper amounts due to the state and to the county; enforcement of laws relating to these functions; and the collection of penalties and assessments imposed for violations of laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.07.htm - 3K - Match Info - Similar pages
11-81-244
Section 11-81-244 Application for funding; administration of program; powers and duties of local governments; installation of improvements; assessments. (a) A real property owner in a designated region may apply to a local government under a program for funding to finance a qualified project and enter into a written contract with the local government. Costs of the project incurred by the real property owner or the local government for such purposes may be collected as an assessment, as authorized in Section 11-81-242. (b) A local government may enter into a partnership with one or more other local governments for the purpose of providing and financing qualified projects. (c) A qualified program may be administered by a for-profit or nonprofit organization on behalf of and at the discretion of the local government. (d) A local government may incur debt for the purpose of providing the improvements, payable from revenues received from the improved real property, or any other available...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-244.htm - 5K - Match Info - Similar pages
29-5A-45
Section 29-5A-45 Estimate of amount of money involved under provisions of certain bills. (a) Every general bill creating, eliminating, or affecting in any way a state or local program, service, function, or revenue source and which thereby requires the expenditure of county or municipal funds or thereby decreases or increases revenue collections by any county or municipality, before any vote is taken thereon in the Senate or House of Representatives, shall have endorsed thereon or attached thereto an estimate made by the Fiscal Division of the amount of money involved therein, and the anticipated increase in county or municipal spending or the decrease in county or municipal revenue collections under the bill. In the event that insufficient data is available to formulate an estimate of the amount of money involved therein, the division shall note that fact on such endorsement or attachment which shall constitute compliance herewith. (b) A fiscal note provided under this section shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-5A-45.htm - 2K - Match Info - Similar pages
40-6A-1
Section 40-6A-1 Legislative intent. The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property and the equalization of ad valorem taxes in this state, the complexity and burden on the officials charged with assessing and collecting such taxes has greatly increased. Likewise, great disparity has developed among the various counties of this state in both the adequacy of compensation of such officials and the distribution of the cost of administering the ad valorem tax program among the various agencies and funds receiving such taxes. Therefore, in order to secure the services of competent officials in all counties of this state to administer the ad valorem tax program and to fairly distribute the burden of funding the costs of such program, it is the intent of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-1.htm - 1K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax amnesty program in accordance with the provisions of this chapter. The commissioner may provide by rule as necessary for the administration and implementation of the program. The commissioner shall publicize the program in order to maximize the public awareness of and participation in the program. The commissioner, for purpose of publicizing the program, may contract with any advertising agency within or outside this state and use public service announcements, pamphlets, mail notices, and print, television, and radio announcements. Such publications shall include increasing public awareness that the program will provide amnesty for sales and use tax due on internet, mail order, or other purchases made from out-of-state vendors for which Alabama sales or use tax was not charged at the time of purchase. In furthering the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
16-6B-3
Section 16-6B-3 Assistance programs. (a) Student strategy. The superintendent of the local board of education along with the staff of each school shall develop an assistance program at each school for at-risk students performing below the standards set by the State Board of Education. The standards shall include the results of the required assessment program adopted by the State Board of Education with emphasis on students who are found to be at one or more grade levels below the prescribed norm. The local board of education shall budget at least one hundred dollars ($100) per student so identified to be expended on tutorial assistance programs including, but not limited to, after-school, Saturday school, or summer school, or any combination of these programs. These funds may be budgeted from state or federal funds. However, federal funds already budgeted for at-risk students may not be counted toward the minimum one hundred dollars ($100) requirement set aside to be expended for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6B-3.htm - 6K - Match Info - Similar pages
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