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...
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45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman 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 Cullman 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 Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
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45-39-245
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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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45-18-243.07
Section 45-18-243.07 Charge for collection; disposition of funds. The department shall charge
Conecuh County for collecting the tax levied under this part in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Conecuh 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 Conecuh County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part 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 Conecuh County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County...
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45-19-243.07
Section 45-19-243.07 Charge for collection; disposition of funds. The department shall charge
Coosa County for collecting the tax levied under this part in an amount or percentage of total
collections as may be agreed upon by the commissioner and the Coosa County Commission. The
charge shall not exceed two 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 Coosa County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part, 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 Coosa County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer...
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45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County
may establish and administer a program of revenue collection for all legally authorized fees,
taxes, licenses, and other revenues not presently being collected locally. (b) The County
Commission of Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the State
Department of Revenue provided by local law to collect revenues and conduct audits to determine
the amounts of revenue liable and due to the county. (d) The county commission may hire persons,
firms, corporations, auditors, or tax collectors it deems reasonably...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross 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 levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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