28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax imposed by this article, such payments being made from the discount provided by Section 28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts provided by this section for the purpose of phasing out the net revenue loss which would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded the uniform tax levied on beer by this article and which would, as a result thereof, experience a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages
28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax imposed by this article, such payments being made from the discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement eligible county the amount or amounts provided by this section for the purpose of phasing out the supplement net revenue loss, if any, which would be experienced by supplement eligible counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of the uniform tax levied on beer by this article, continue to experience a decrease in its net local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages
23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds to be matched; obligation limitations; role of department; unobligated funds. (a) There is created within the state a program to be known as the Rural Access Program. (b) The following revenues sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes distributed to the Department of Transportation and deposited in the Public Road and Bridge Fund under the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of the base year receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor fuel tax receipts that exceed 105 percent of the base year receipts compounded annually shall be allocated to the Rural Access Program for allocation to the 67 counties of the state. (2) Other funds including, but not limited to, matching funds provided by counties. (c) Allocation of the revenue received shall be as follows: (1) Other funds shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-332.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
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
11-54-101
Section 11-54-101 Powers cumulative; administrative fees. (a) The powers conferred by this division shall be cumulative of and in addition to all powers heretofore conferred on industrial development boards by the Industrial Development Board Act. (b) In addition to any other powers conferred by this division, in order to encourage economic and industrial development and to promote the creation of jobs within any Class 1 municipality, any industrial development board in a Class 1 municipality whose directors are elected by the governing body of the Class 1 municipality that grants a tax abatement pursuant to Chapter 9B of Title 40, may charge an administrative fee in an amount not to exceed .0025 percent of the total estimated investment amount for the project up to an estimated investment amount of forty million dollars ($40,000,000) as reflected in the application for abatement of taxes submitted to a board by a private entity, business, or other private user, as defined in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54-101.htm - 1K - Match Info - Similar pages
11-54B-19
Section 11-54B-19 Sunset provision. (a) Within sixty (60) days after the adoption and approval of the fifth annual budget for any self-help business improvement district, the board of directors of the district management corporation shall set a hearing to determine whether the district should be continued, modified, or terminated. At least twenty (20) days before the hearing, notice of the date, place and time of such hearing shall be posted in at least three (3) places within the district and mailed to each real property owner who paid assessments to the district during the previous year as certified by an officer of the district management corporation collecting such assessments. (b) Whenever a petition is presented to the board of directors of the district management corporation signed by real property owners in the district which paid twenty-five percent (25%) or more of the assessments paid in the district during the last fiscal year for which assessments were collected, the board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-19.htm - 2K - Match Info - Similar pages
40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual license tax to the state, but none to the county. On October 1, 2006, and each year thereafter, the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If business is conducted as a firm or as a corporation in which more than one lawyer is engaged, each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax until the first day of October following admission to the bar. The license tax shall be paid to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected for the issuance of the license tax levied shall constitute a separate fund to be disbursed on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first day of each November as practicable, the Secretary of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-49.htm - 2K - Match Info - Similar pages
40-7-72
Section 40-7-72 Additional appropriations. There is hereby appropriated to the Department of Revenue to be used in the program of ad valorem tax equalization provided for in this division, and shall be paid over to the Department of Revenue for this purpose, any other law to the contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against the funds from which appropriated. The funds here appropriated shall be drawn one third from any Alabama Beverage Control Board income otherwise required by law to be distributed to the several counties and two thirds from the tax levied by Section 40-21-58. This division shall in no way change the distribution of the remainder of the funds from which these appropriations are made. The funds hereby appropriated shall be used by the Department of Revenue to finance the reappraisal program required by this division in any county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-72.htm - 2K - Match Info - Similar pages
45-45A-43.01
Section 45-45A-43.01 Increase to ad valorem tax. (a) The Legislature hereby approves the proposed increase in the maximum rate at which the city general purpose tax is authorized to be levied from one and eight-tenths per centum [1.8 percent, equivalent to 18 mills] of the assessed value of taxable property in the city to two and four-tenths per centum [2.4 percent, equivalent to 24 mills] of the assessed value of taxable property in the city. The proposed increase in the maximum rate at which the city general purpose tax is authorized to be levied shall become effective only if the increase is approved, subsequent to the enactment of this section, by a majority of the qualified electors of the city who vote on the proposal at a special election during any regular scheduled election, as amended. The city council may make the proposed increase in the maximum rate of the city general purpose tax effective beginning with the levy for the tax year of the city beginning on October 1, 2012,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-43.01.htm - 2K - Match Info - Similar pages
|