45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is received by the Department of Revenue, and on or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder the commissioner...
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28-7A-3
Section 28-7A-3 Collection and disposition of moneys from taxes on beer or table wine; fee
payable to board. The taxes on beer or table wine levied pursuant to Sections 28-3-190 and
28-7-16, to be collected by any local governing body, except as provided in Section 28-7A-2,
shall be paid when due in accordance with the applicable law to the board for the use and
benefit of such local governing body. The board shall collect the revenues generated by such
tax at the same time and in the same manner as provided for collection by the local governing
body. The taxes so collected shall be deposited into a special fund for the local governing
body and paid by the board to the treasury of the local governing body for which they were
collected within 25 days after the end of the month in which such funds are received by the
board. Provided, however, that the board shall retain two and one-half percent of the tax
due to the local governing body as a fee to the board for auditing, collecting,...
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45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which
proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall
make monthly distributions of the proceeds so paid to him or her as follows: (1) From the
first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be
paid each month to the Cullman County Health Care Authority Board, a public corporation existing
under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama,
as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three
cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the residue of the
proceeds from the taxes herein levied that remains each month after the payment provided for
in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91
that remains each month after making the payment provided...
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45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b)
Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home,
except a mobile home which constitutes a part of his or her stock as a dealer and except a
mobile home which has been assessed for ad valorem taxation as a part of the realty, shall
pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or
corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem
tax purposes as separate from the realty on which it sits shall receive a colored decal upon
the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile
home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which
is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive
an alternative color decal upon the payment of the ad valorem tax on the...
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45-9-200
Section 45-9-200 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Chambers County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
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41-15B-2
Section 41-15B-2 Children First Trust Fund. (a) There is established a special fund in the
State Treasury to be known as the Children First Trust Fund. (b) The existence of the fund
is contingent upon the receipt by the state of tobacco revenues. (c) The fund shall consist
of tobacco revenues and any appropriations or revenues received from any other source. The
amounts provided for in Section 41-15B-2.1 shall be deposited into the fund from tobacco revenues
with the remainder of the tobacco revenues being distributed as provided in Division 1, Article
17, Chapter 10 of this title. (d) The council shall keep detailed permanent records of all
expenditures and distributions from the fund and shall file a monthly written report of all
transactions, and any other information requested, with the permanent Joint Legislative Oversight
Committee of the Children First Trust Fund. (e) The council shall prepare an annual report
to the Governor and the Legislature detailing the expenditures and...
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45-37-170.02
Section 45-37-170.02 Removal or demolition of unsafe structures. (a) The County Commission
of Jefferson County shall have authority, after notice as provided herein, to move or demolish
buildings and structures, or parts of buildings and structures, party walls, and foundations
when the same are found by the county commission to be unsafe to the extent of being a public
nuisance from any cause. (b) The term appropriate county official as used in this section
shall mean any county building official or deputy and any other county official or county
employee designated by the county commission as the person to exercise the authority and perform
the duties delegated by this section. Whenever the appropriate county official of Jefferson
County shall find that any building, structure, part of building or structure, party wall,
or foundation situated in Jefferson County is unsafe to the extent that it is a public nuisance,
such official shall give the person or persons, firm, association, or...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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