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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence
of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount
County a license division which shall issue all motor vehicle licenses issued through the
revenue commissioner's office. The county commission shall furnish suitable quarters and provide
the necessary forms, books, stationery, records, equipment, and supplies, except such stationery,
forms and supplies as are furnished pursuant to law by the State Department of Finance or
the state Comptroller. The county commission shall also provide such 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 revenue commissioner shall have authority
to employ such clerks, and other assistants, and to fix their compensation; however, the number
and compensation of such clerks and other...
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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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22-30D-5
Section 22-30D-5 Alabama Drycleaning Environmental Response Trust Fund. (a) There is hereby
created the Alabama Drycleaning Environmental Response Trust Fund, hereinafter referred to
as the "fund." The fund as so created shall be administered and used by the board
as a drycleaning industry self-insurance program for the benefit of those persons electing
to be covered by this chapter within the time(s) specified in accordance with the provision
of this chapter and as a revolving fund for carrying out the purposes of this chapter. To
the fund shall be credited all registration fees collected by the Department of Revenue, which
monies shall be credited to the fund pursuant to this chapter and invested as permitted by
law by the State Treasurer for the benefit of the fund. Charges against the fund shall be
made in accordance with this chapter. Use of the fund and participation in any remedial program
by an adjacent landowner is voluntary. Nothing in this chapter requires participation by...
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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...
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36-18-2
Section 36-18-2 Duties generally; maintenance, inspection, and copying of reports of investigations
of Director of Forensic Sciences; police authority of Director of Forensic Sciences and assistants.
The duties of the director shall be to make such investigations, including any necessary autopsy,
to be performed by physicians licensed to practice medicine in Alabama and recognized and
trained in forensic medicine and pathology; provided, however, that the director may waive
this requirement temporarily whenever a medical examiner vacancy exists which he is seeking
to fill. Said investigations of unlawful, suspicious or unnatural deaths and crimes as are
ordered by the Governor, the Attorney General, any circuit judge, or any district attorney
in the State of Alabama, and the director and his staff shall cooperate with the coroners,
sheriffs and other police officers in Alabama in their investigations of crimes and deaths
from unlawful, suspicious or unnatural causes. The director shall...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales 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, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The 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 authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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