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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson 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 tax shall be levied upon 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 authorized 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...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts
tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the
Lawrence County Commission or for the benefit of the county shall be due and payable in monthly
installments on or before the 20th day of the month next succeeding the month in which the
tax accrues. All taxes levied shall be paid to and collected by the county commission, or
its designee, at the same time as Alabama state sales tax is due to be paid to the State Department
of Revenue. On or prior to the due dates of any tax to be collected, each person subject to
such tax shall file with the county commission, or its designee, a report or return in the
form as may be prescribed by the county commission, or its designee, setting forth, with respect
to all sales and business transactions that are required to be used as a measure of the tax
levied, a correct statement of the gross proceeds of all the sales and the...
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45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in the county (which storage, use,
or other consumption is not exempted from the use taxes herein authorized to be levied) shall
at the time of making such sale, or if the storage, use, or other consumption of such tangible
personal property in the county is not then subject to the taxes herein authorized to be levied,
at the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth
day of the month next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
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16-22-16
Section 16-22-16 Registered nurses required. (a) The State Department of Education and
the Alabama Institute for Deaf and Blind shall require the employment of school nurses in
each local school system. (b) There shall not be greater than five licensed practical nurses
to one registered nurse within each school system. However, based upon individual circumstances,
including specific medical needs and tasks which must be performed by a registered nurse as
set forth in the Nurse Practice Act and the Administrative Code rules of the Alabama Board
of Nursing, there may be a lower registered nurse to licensed practical nurse ratio within
each school system. (c) The allotment of school nurses shall be distributed so that each school
system shall receive one registered nurse and an additional nurse or nurses or fraction of
a nursing allocation based upon the average daily membership during the first 20 scholastic
days after Labor Day of the preceding school year. (d) Each local school...
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40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall
have the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION.
Any person, firm, corporation, and any legal entity whatsoever doing business in this state
as a national banking association, bank, banking association, trust company, industrial or
other loan company or building and loan association, and such term shall likewise include
any other institution or person employing moneyed capital coming into competition with the
business of national banks, and shall apply to such person or institution regardless of what
business form and whether or not incorporated, whether of issue or not, and by whatsoever
authority existing. The common parent corporation of a controlled group of corporations eligible
to elect to file a consolidated excise tax return, in accordance with Section 40-16-3,
shall be considered a financial institution if such parent corporation is a registered bank...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's
Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless
otherwise provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied in this subpart shall be paid to and collected by the Houston County Commission,
or its designee, at the same time as state sales tax is due to be paid to...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
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