45-20-140
Section 45-20-140 Forest fire protection. (a) The county governing body of Covington County is authorized, when the need exists, to provide protection against forest fires in Covington County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(l) After the Covington County governing body has determined that such a need exists in Covington County, the county governing body may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Covington County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($0.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection. "Forest lands" as used in this section, shall mean any land which according to the...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the Fayette County Judge of Probate and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise or use tax on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the Fayette County Judge of Probate and purchased other than at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.htm - 3K - Match Info - Similar pages
45-37-220
Section 45-37-220 Taking, catching, or killing of nongame fish in certain public waters using wire baskets. (a) The Director of the Department of Conservation and Natural Resources is hereby authorized and empowered to promulgate rules and regulations authorizing the taking, catching, or killing of nongame fish from the public waters of Jefferson County, except in municipal parks, by the use of wire baskets having a mesh of one inch or larger. (b)(1) Any person desiring a license to fish with such wire baskets in areas where they may be legalized by regulation, as provided for above, may apply to the judge of probate or other appropriate licensing authority in the county and shall pay a privilege license tax of one dollar ($1) for each wire basket with which he or she proposes to fish. The judge of probate, license commissioner, or other person authorized and designated to issue fishing licenses shall be entitled to a fee of twenty-five cents ($.25) for each license so issued, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-220.htm - 4K - Match Info - Similar pages
11-88-88
Section 11-88-88 Redemption of property after sale - Applicant to deliver copies of improvement assessment sale deed to probate judge; examination, etc., of deeds, etc., by probate judge; mailing of copies of deed and warning to redeem to persons last assessed for ad valorem taxation on property; entry in record of deeds of certificate of warning by probate judge; termination of redemption rights. At the time of application for entry of such certificate of warning to redeem, the applicant shall deliver to the probate judge three correct copies of the said deed with a notation thereon of the deed book and page where recorded and shall pay to the said probate judge a fee of $1.00. The said copies of the deed need not include any certificate of acknowledgment. It shall thereupon be the duty of the said probate judge to promptly compare the said copies with the record of such deed and, if such copies be found to be correct copies of such record, it shall be the further duty of such probate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-88.htm - 2K - Match Info - Similar pages
45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Cleburne County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this part shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this part shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, any other entity shall collect all taxes levied pursuant to this part at the...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. The sales or use tax levied pursuant to this section shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed with the license commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Marengo County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages
45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene" means the product known commercially as "kerosene oil." (b) In addition to all other taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those real and personal property ad valorem taxes collected by the county tax collector, the director of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A natural person who files a written application with the governing body of any county to which this chapter applies and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county the governing body of which shall have adopted an...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
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