28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits
derived from the proceeds of the Alabama liquor stores in each fiscal year, including all
tax levied upon the selling price of all spirituous or vinous liquors, less all cost and expense
of collecting said tax, up to and including $2,000,000, shall be paid out and applied as follows:
(1) Fifty percent shall be covered into the General Fund of the Treasury of the state; (2)
Nineteen percent shall be covered into the Treasury of the state to the credit of the State
Department of Human Resources to be used, and the same is hereby appropriated exclusively,
for old age assistance and for other purposes of the State Department of Human Resources;
(3) Ten percent shall be covered into the Treasury of the state to the credit of the wet counties
of the state and shall be divided equally among each of said counties and shall be paid to
them and shall be covered by them into their respective general funds;...
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40-17-362
Section 40-17-362 Use of tax proceeds for highway purposes. (a) For the purposes of
this section, the following words and phrases shall have the following meanings: (1)
BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures
and, if necessary, the realignment of the adjacent approaches. (2) RESURFACING, RESTORATION,
AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration
and rehabilitation is work required to return the existing pavement or bridge deck, including
shoulders, to a condition of adequate structural support or to a condition adequate for placement
of an additional state of construction. Resurfacing consists of the placement of additional
surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve
serviceability or to provide additional strength. Resurfacing, restoration, and rehabilitation
work may include changes to geometric features, such as minor widening,...
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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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45-21-241.26
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...
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45-3A-51.12
Section 45-3A-51.12 Disposition of funds. All state, local and municipal laws or ordinances
to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds
of any municipal taxes levied, including any levy collected by the Department of Revenue,
in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations
to transients within the City of Eufaula shall be distributed, after deduction of cost of
collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce,
for the public purpose of promoting tourism and economic development and 40 percent of the
combined total to the Eufaula City General Fund. (Act 96-620, p. 986, §13.)...
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45-4-244
Section 45-4-244 Levy of tax; exemptions; disposition of funds. (a) The Bibb County
Commission is hereby authorized to levy and provide for the collection of an additional sales
and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County
in an amount of one cent ($.01) per dollar of gross sales or usage. (b) There are exempted
and excluded from the provisions of this section the same exemptions and exclusions
applicable to the state sales and use taxes. (c) The proceeds from the taxes provided for
herein shall be collected by the State Department of Revenue. The proceeds, less any costs
of collection, shall be deposited without delay into the Bibb County Treasury. The amount
deducted from the proceeds by the Department of Revenue for the cost of collection shall be
an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department
of Revenue shall have the same authority to enforce the provisions of this section
that it has...
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45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart
may be collected by the State Department of Revenue or a private firm under contract with
the county commission, at the same time and in the same manner as state sales and use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax shall
file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied pursuant to this subpart may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person shall...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant
to this subpart shall be collected by the State Department of Revenue or otherwise as provided
by resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation
of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County
Commission shall have the power to levy and provide for the collection of additional privilege
license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any
of the taxes authorized above shall be collected by the State Department of Revenue, less
any costs of collection, and shall be deposited into the county treasury to be used in the
manner prescribed by the county commission or by law. The amount deducted from the proceeds
by the Department of Revenue for the cost of collection shall be an amount equivalent to five
percent of the revenue collected hereunder. (b) The county Board of Education of Blount County
shall, periodically upon receipt of the proceeds from the county commission from any of the
taxes authorized hereunder, divide or pro rate the funds to the county board...
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45-9-245.07
Section 45-9-245.07 Charge for collection. The collection agency may charge Chambers
County for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the collection agency and the Chambers County Commission. The charge
shall not exceed two percent of the total amount of the tax collected in the county if collected
by the Department of Revenue or the actual cost of collection, whichever is less. If collected
by an entity or agency other than the state, the collection charge shall be two percent 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 Chambers County for that
month. The collection agency shall pay into the Chambers County General Fund all amounts collected
under this part, as the tax is received by the collection agency within 10 days after it is
collected. The collection agency shall certify to the...
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