45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages

45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.18.htm - 2K - Match Info - Similar pages

45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages

45-2-244.102
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.
(a) There is hereby levied and imposed with the county, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be, and within specified areas
at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any business and the gross proceeds of
all sales which are presently exempted under the state sales tax statutes from the computation
of the amount of the state sales tax. (Act 80-500, p. 776, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.102.htm - 1K - Match Info - Similar pages

45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore 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 Elmore 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 Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.07.htm - 2K - Match Info - Similar pages

45-26-245.05
Section 45-26-245.05 Charge for collection. The State Department of Revenue shall charge Elmore
County for collecting the county tax levied herein, an amount or percentage of total collections
not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting
the tax for the county may be deducted each month from the proceeds of the tax before certifying
the amount thereof due Elmore County for that month. (Acts 82-665, 1st Sp. Sess., p. 82, §6.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-245.05.htm - 794 bytes - Match Info - Similar pages

45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.01.htm - 3K - Match Info - Similar pages

45-33-243.05
Section 45-33-243.05 Charge for collection. The State Department of Revenue shall charge Hale
County for collecting the county tax levied herein, an amount or percentage of total collections
not to exceed five percent of the total amount of tax collected hereunder. Such charge for
collecting the tax for the county may be deducted each month from the proceeds of the tax
before certifying the amount thereof due Hale County for that month. (Act 91-609, p. 1145,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-243.05.htm - 778 bytes - Match Info - Similar pages

45-39-244.05
Section 45-39-244.05 Cost of collection. The State Department of Revenue shall charge Lauderdale
County for collecting the county tax levied herein, an amount or percentage of total collections
not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting
the tax for the county may be deducted each month from the proceeds of the tax before certifying
the amount thereof due the Florence/Lauderdale Tourism Board for that month. (Act 86-411,
p. 599, §6; Act 2006-377, p. 973, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.05.htm - 835 bytes - Match Info - Similar pages

45-41-242.05
Section 45-41-242.05 Cost of collection. The State Department of Revenue shall charge Lee County
for collecting the county tax levied herein, an amount or percentage of total collections
not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting
the tax for the county may be deducted each month from the proceeds of the tax before certifying
the amount thereof due Lee County for that month. (Act 88-823, 1st Sp. Sess., p. 262, §6.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.05.htm - 785 bytes - Match Info - Similar pages