40-23-85
Section 40-23-85 Disposition of funds derived from tax. All taxes, fees, interest, or penalties
imposed and all amounts of tax herein required to be paid to the state under this article
must be paid to the Department of Revenue at Montgomery, Alabama, with remittance payable
to the Treasurer of Alabama. Such amount of money as shall be appropriated for each fiscal
year by the Legislature to the Department of Revenue with which to pay the salaries, the cost
of operation and the management of the department shall be deducted, as a first charge thereon,
from the taxes collected under and pursuant to Section 40-23-61; provided, that the expenditure
of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter
4 of Title 41, and limited to the amount appropriated to defray the expenses of operating
the department for each fiscal year. After the distributions provided herein and the distributions
of use tax on automobiles to the General Fund as provided in...
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45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton
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 Chilton 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 Chilton 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 State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
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28-3-203
Section 28-3-203 Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
§3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by
law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of 13 percent upon the selling price of all
spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be
collected by the board from the purchaser at the time the purchase price is paid. The markup
as currently established by the board on spirituous or vinous liquors shall not be reduced
by the board for the purpose of absorbing the tax levied by this subsection, it being the
intention of this provision that the said tax shall be passed on to the purchaser. (c) Disposition
of proceeds. (1) 38.5 percent of the revenues collected under the provisions of subsection
(b) of this section shall be paid into the State Treasury to the credit of the...
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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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45-10-244.37
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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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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45-44-81
Section 45-44-81 Law library. In any case, action, or proceeding hereafter filed, whether at
law or in equity in any circuit or district court in Macon County, there is hereby authorized
to be charged a tax of one dollar ($1) which tax shall be in addition to all other court costs
heretofore authorized to be charged. The costs taxed under this section shall be collected
as other costs in such cases are collected; and when collected by the clerks or other collecting
officers of such courts, including the register of the circuit court, shall be by them paid
over to the treasurer or depository of Macon County for deposit in the county treasury. The
sums so paid over to the county treasurer or depository shall be maintained in a separate
fund in the county treasury, designated as the Macon County Law Library Fund. Such fund shall
be administered by a committee composed of five members consisting of the state senator from
Macon County, the member of the House of Representatives whose...
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45-33-80
Section 45-33-80 Additional tax; Hale County Law Library Fund; committee. In any case, action,
or proceeding hereafter filed, whether at law or in equity in any circuit or district court
in Hale County, there is hereby authorized to be charged a tax of two dollars ($2) which tax
shall be in equity in any circuit or district court in Hale County, there is hereby authorized
to be charged a tax of two dollars ($2) which tax shall be in addition to all other court
costs heretofore authorized to be charged. The costs taxed under this section shall be collected
as other costs in such cases are collected and when collected by the clerks of other collecting
officers of such courts, including the register of the circuit court, shall be by them paid
over to the treasurer or depository of Hale County for deposit in the county treasury. The
sums so paid over to the county treasurer or depository shall be maintained in a separate
fund in the county treasury, designated as the Hale County Law...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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