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40-13-32
Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.
The proceeds collected pursuant to the provisions of this article shall be deposited with
the state Department of Revenue and shall be distributed by it at intervals of not more than
60 days as follows: (1) There shall be distributed to the governing body of each municipality
within the police jurisdiction or municipal limits of which coal or lignite was severed an
amount equal to 50 percent of the tax collected under this article from the severance of coal
or lignite occurring within such police jurisdiction or municipal limits; and (2) There shall
be distributed to the governing body of each county within which coal or lignite was severed
other than within the police jurisdiction or municipal limits of a municipality an amount
equal to 100 percent of the tax collected under this article from the severance of coal or
lignite not severed within the police jurisdiction or municipal limits of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-32.htm - 1K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-13-30
Section 40-13-30 Definitions. When used in this article, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation,
association, or any other legal entity; (2) SEVER. Cutting, mining, stripping, deep mining,
or otherwise taking or removing coal or lignite from the soil within the county; (3) TON.
A short ton of 2,000 lbs.; (4) FISCAL YEAR. A 12 month period from January 1 through December
31; (5) POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions
and municipal limits as such police jurisdictions and municipal limits existed on January
1, 1977. (Acts 1977, No. 598, p. 799, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-30.htm - 1K - Match Info - Similar pages
11-51-91
Section 11-51-91 Licenses for business, etc., conducted outside corporate limits of
municipality. (a) Any municipality may adopt an ordinance to fix and collect licenses for
any business, trade, or profession done within the police jurisdiction of the municipality
but outside the corporate limits thereof; provided, that the amount of the licenses shall
not be more than one half the amount charged and collected as a license for like business,
trade, or profession done within the corporate limits of the municipality, fees and penalties
excluded; and provided further, that the total amount of the licenses shall not be in an amount
greater than the cost of services provided by the municipality within the police jurisdiction.
All licenses adopted pursuant to this section shall be assessed to all businesses,
trades, or professionals within the police jurisdiction. No license adopted after September
1, 2015, in the police jurisdiction shall take effect until a 30-day notice has been given
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-91.htm - 3K - Match Info - Similar pages
11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-25.htm - 16K - Match Info - Similar pages
40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section;
final determination establishing allocation base. (a) Ninety percent of the net amount of
all taxes herein levied and collected by the department on oil or gas produced from submerged
lands as herein defined shall be deposited to the State General Fund. The remaining 10 percent
of such net amount shall be allocated and distributed by the Comptroller to the county in
which the oil or gas was produced for county purposes or to be expended at the discretion
of the county governing body. (b) Twenty-five percent of the net amount of all taxes herein
levied and collected by the department, except as provided herein in subsection (a), shall
be deposited by the department to the General Fund of the state. (c) Sixty-six and two-thirds
percent of the remaining 75 percent of all taxes herein levied and collected by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages
45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law,
in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected
by the county judge of probate and distributed as follows: The entire amount of tax shall
be paid to the Etowah County Commission and the net revenue, after reimbursing the county
general fund for all expenses incurred in the administration and enforcement of the tax, shall
be distributed, as follows: a. For beer delivered for retail sale within the corporate limits
of a municipality having a board of education, all such proceeds shall be distributed according
to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3
percent to the local boards of education of Etowah County, to be divided pro rata among them
in accordance with the most recent average daily membership figures, to be used for capital
outlay purposes, renovation and repairs and to preserve teacher units under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-20.htm - 5K - Match Info - Similar pages
45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy,
in addition to all other taxes presently levied, an additional sales and use tax not to exceed
the highest municipal rates collected in the county. These additional rates shall be as follows:
General sales, sales and use tax rate of a rate equal to the highest municipal rate collected
on April 14, 2006; automobile sales and use rate of two percent; agricultural machinery sales
and use tax of two percent; and manufacturing machine sales and use tax rate of two percent.
Except as herein provided, these rates shall apply only in the areas in the county outside
the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined
on April 14, 2006. These rates shall also apply to the area of the county which constitutes
the police jurisdiction for a municipality located outside the county provided the municipality
has a sales and use tax in effect in the police jurisdiction in the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.02.htm - 1K - Match Info - Similar pages
40-20-23
Section 40-20-23 Allocation and distribution of taxes. (a) Ninety percent (90%) of the
net amount of taxes collected by the department on oil or gas produced from submerged lands
which are not deemed to be onshore lands for allocation and distribution purposes pursuant
to subsections (d) or (e) shall be deposited to the State General Fund. The remaining ten
percent (10%) of the taxes collected on oil or gas produced from submerged lands which are
not deemed to be onshore lands for allocation and distribution purposes shall be allocated
and distributed by the Comptroller to the county in which the oil or gas was produced for
county purposes to be expended at the discretion of the county governing body. (b) The net
amount of taxes collected by the department pursuant to this article on oil or gas produced
from submerged lands which are deemed to be onshore lands for allocation and distribution
purposes pursuant to subsections (d) or (e) shall be allocated and distributed pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-23.htm - 5K - Match Info - Similar pages
45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of
Chambers County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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