45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the county for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the county commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the county treasurer in an amount equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.06.htm - 2K - Match Info - Similar pages
45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge of probate's office of Covington County a license division which shall issue all motor vehicle licenses. The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like assessment and collection of ad valorem taxes and sales taxes on motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use tax shall be the property of the county and shall be paid into the general fund of the county. The county commission shall furnish suitable office space and provide the necessary forms, books, stationery, records, equipment, and supplies as are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide such clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
45-16-84.22
Section 45-16-84.22 Office space, equipment, personnel. The county governing body shall furnish suitable quarters or such additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equipment from the office of the revenue commissioner to the office of the judge of probate as shall be pertinent to the transference of the duties and shall thereafter provide the same, except such stationery, forms, and supplies as are furnished pursuant to law by the State Department of Finance or the state Comptroller and the State Department of Revenue. The county governing body shall also provide such clerks, deputies, and other assistants for the judge of probate as are necessary for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to select, employ, and discharge at will such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.22.htm - 1K - Match Info - Similar pages
45-26-242.20
Section 45-26-242.20 License division created. Effective July 1, 2020, there is created within the Revenue Commissioner's Office of Elmore County a license division which shall issue all licenses, including driver licenses, issued through the judge of probate's office prior to July 1, 2020, except marriage licenses. Effective July 1, 2020, the judge of probate shall be relieved of these duties. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except for stationery forms and supplies that are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide clerks and other assistants for the revenue commissioner as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The number and compensation of the clerks and other assistants shall be subject to the approval of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.20.htm - 1K - Match Info - Similar pages
45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the Commissioner of Revenue of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages
45-21-84.02
Section 45-21-84.02 Office space, equipment, personnel. The Crenshaw County Commission shall furnish suitable quarters or additional space as it deems necessary for the efficient performance of the additional duties of the judge of probate and shall transfer all necessary forms, books, records, and supplies from the offices of the revenue commissioner to the judge of probate as are pertinent to the transference of the duties and shall thereafter provide stationery, forms, and supplies as are furnished pursuant to law by the State Department of Finance, the Comptroller, and the State Department of Revenue. The county commission shall provide clerks to the judge of probate as it deems necessary for the proper and efficient performance of the duties of the office at the rate of compensation set by the county commission. The compensation of the clerks shall be paid out of the county general fund in the same manner as other county employees are paid. (Act 2007-273, p. 371, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.02.htm - 1K - Match Info - Similar pages
11-42-2
Section 11-42-2 Annexation election and proceedings generally; proceedings where parties consent to annexation. Whenever the council shall pass a resolution to the effect that the public health or public good requires that certain territory (described in the resolution) shall be brought within the limits of the city or town: (1) It shall be the duty of the mayor to certify a copy of such resolution to the judge of probate of the county in which the land proposed to be annexed is situated, and said certified resolution shall have attached thereto a plat or map of said territory, which certified resolution and plat or map shall be filed by the judge of probate. (2) Except as provided in subdivision (9) of this section, the judge of probate shall, not less than 10 nor more than 15 days from the date of the filing of such resolution, make and enter an order upon the minutes of said court, directing and ordering an election to be held by the qualified electors residing within the territory...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-2.htm - 8K - Match Info - Similar pages
40-5-3
Section 40-5-3 Bonds. Before assuming office the tax collector must execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the State of Alabama, in an amount to be determined for every county by the Comptroller. The amount of the bond for each tax collector will be set at the beginning of his elected or appointed term for the duration of such term. A new bond for an additional amount may be required whenever, in the judgment of the Comptroller, the public welfare demands such action. The amount of the bond will be determined by the use of the following table based on a percentage of the total annual taxes collected as recorded in the latest audit report for each office published at least four months prior to the date the bond is required to be filed: TABLE FOR COMPUTING AMOUNT OF TAX COLLECTOR'S BOND. Over But Not Over Amount of Bond Of Excess Over Zero $ 250,000 $25,000 _____ $ 250,000 $1,000,000 $25,000 + 5% $ 250,000 $1,000,000 _____...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-3.htm - 2K - Match Info - Similar pages
45-39-200.01
Section 45-39-200.01 License commissioner - Seal; oath; bond. The county license commissioner shall have an official seal of office and shall maintain his or her permanent office in the court house of Lauderdale County. Before entering upon the duties of office, the county license commissioner shall take the oath prescribed by the Constitution of Alabama of 1901, and shall execute bond in such penal sum as prescribed by the county governing body, giving as surety thereon a bond issued by a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the governing body of the county, and shall be filed and recorded in the office of the Judge of Probate of Lauderdale County. A certified copy of the bond shall be furnished by the judge to the Comptroller. All premiums on the bond shall be paid from the general fund of the county. (Act 79-107, p. 129, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.01.htm - 1K - Match Info - Similar pages
45-42-200.01
Section 45-42-200.01 Seal; oath; bond. The county license commissioner shall have an official seal of office and shall maintain a permanent office in the county. Before commencing the duties of his or her office, the county license commissioner shall take the oath prescribed by Constitution of Alabama of 1901, and shall execute bond in such penal sum as prescribed by the county governing body, giving as surety thereon a bond issued by a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the county commission, and shall be filed and recorded in the office of the Judge of Probate of Limestone County. A certified copy of such bond shall be furnished by the judge to the Comptroller. All premiums on the bond shall be paid from the general fund of the county. (Act 84-804, p. 221, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.01.htm - 1K - Match Info - Similar pages
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