45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its
designee, for collecting the taxes levied under this subpart, may retain and deposit to the
General Fund of Houston County, for general fund purposes and uses, five percent of the total
amount of the taxes collected in the county under this subpart. The amount shall be in lieu
of any payment to Houston County for collecting the special tax and may be deducted each month
from the gross revenues from the special tax before distribution of the balance of the tax
as herein provided. The charge for collecting such taxes may be deducted each month from the
gross revenues from the taxes before Houston County or its designee issues the county's checks
or warrants each month payable as hereinafter specified in an amount equal to the amount so
collected less the collection fee paid to Houston County. (b) If the designee of the Houston
County Commission is the State Department of Revenue, in that event only, the...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision
(9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes
or for pollution control or abatement purposes, nor rock dust used for settling coal dust
in underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Clay County for collecting the special county tax levied under this
part such amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
part. 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 Clay 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...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department
of Revenue shall charge the county for collecting the sales tax levied under this subpart
an amount of the percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the county commission, but the charge shall not, in any event, exceed five
percent of the total amount of the sales tax collected in the county pursuant to this subpart.
The charge for collecting the sales tax may be deducted each month from the gross revenues
from the sales tax before certification of the amount of the proceeds thereof due the county
for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue
collected pursuant to this subpart, as the 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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45-43-246.37
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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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge Cherokee County for collecting the sales tax
levied under this subpart such amount or percentage of total collections as may be agreed
upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall
not, in any event, exceed 10 percent of the total amount of the sales tax collected in the
county under this subpart. Such charge for collecting such sales tax may be deducted each
month from the gross revenues from such sales tax before certification of the amount of the
proceeds thereof due Cherokee 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...
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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...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section
shall be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This
section shall apply only to the Tom Bevill Reservoir Management Area. (1) There is
hereby levied in the incorporated area of the Tom Bevill Reservoir Management Area an additional
two cent ($.02) sales and use tax paralleling the state sales and use tax, as defined in Sections
40-23-1 to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes
provided herein shall be collected by the State Department of Revenue. The department shall
charge the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such
amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue
and the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
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11-98-5.2
Section 11-98-5.2 911 Fund. (a) Effective October 1, 2013, the 911 Fund shall be created
as an insured interest-bearing account into which the 911 Board shall deposit all revenues
derived from the service charge levied on voice communications service providers under this
chapter and all prepaid wireless 911 charges received from the department. The revenues deposited
into the 911 Fund shall not be monies or property of the state and shall not be subject to
appropriation by the Legislature. The 911 Board shall administer the fund and shall credit
the 911 Fund all revenues received. The fund and revenues generated by the fund may only be
used as provided in this chapter. (b) Effective October 1, 2013, there shall first be deducted,
no more than one time during each calendar month, from the total amount of the statewide 911
charges paid over to the 911 Board during such month, a sum not to exceed one percent of the
total amount, to be applied by the 911 Board exclusively for payment of...
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