40-20-37
Section 40-20-37 Fees of probate judge; disposition of remainder of tax. From the taxes
levied and collected under this article, there shall be paid into the county general fund,
or to the judge of probate if he is on a fee basis, five percent as a cost of collection thereof.
The remainder shall be distributed as follows: 35 percent to the county general fund; 35 percent
to the county public school fund and 30 percent to the State General Fund. Such payment shall
be made on or before the fifteenth day of the month next succeeding that in which collection
may be made. (Acts 1957, No. 261, p. 332, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-37.htm - 914 bytes - 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

45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages

45-32-243
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount
of the exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene
County and distributed as follows: (1) Five percent shall be paid to the judge of probate
as commission for the collection and administration of the tax. (2) Twenty percent shall be
paid to the county general fund to be distributed equally to the municipalities in Greene
County. (3) Thirty percent shall be paid to the county general fund to be distributed to the
Greene County Board of Education. (4) Five percent shall be paid to the county general fund
to be used exclusively for indigent health care. (5) Forty percent shall be paid to the county
general fund. (Act 84-530, p. 1151, §1; Act 88-627, p. 986, §1; Act 2003-194, 1st Sp. Sess.,
p 514, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-243.htm - 1K - Match Info - Similar pages

45-12-21
Section 45-12-21 Disposition of beer tax funds. (a) This section applies to Choctaw
County only. (b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session
1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows:
The entire amount of tax shall be paid to the judge of probate and, after reimbursement of
2 1/2 percent for services distributed as follows: (1) One-ninth to the county general fund
from which seven thousand dollars ($7,000) shall be credited to: a. One-third to the Choctaw
County Rescue Squad. b. One-third to the Choctaw County Historical Society. c. One-third to
the Choctaw County Library System. (2) Of remainder, twenty thousand dollars ($20,000) to
Choctaw County Board of Education. (3) Remainder up to ninety thousand dollars ($90,000) to
the county and municipalities on the basis of population. (4) Of revenue in excess of ninety
thousand dollars ($90,000) 20 percent to the county board of education and remainder to the...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-21.htm - 1K - Match Info - Similar pages

45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart
to the judge of probate, license commissioner, director of county department of revenue, or
other public officer performing like duties in such counties shall be received by him or her
and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall
be paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.09.htm - 2K - Match Info - Similar pages

40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection
and distribution of penalties and citation fees on delinquent licenses. (a) The county commission
of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall
be the duty of the license inspector to scrutinize the records and stubs kept in the office
of the probate judge and also to examine the license records of each city or town located
in the county or counties of which he has been appointed license inspector; and, if it shall
be reported to any license inspector or come to his knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state or have failed or refused to take out a license
for operating any motor vehicle or trailer for which a license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages

45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector;
chief clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after
October 1, 1991, or if a vacancy occurs in either the office of tax assessor or the office
of tax collector of Clarke County before such date, then immediately upon the occurrence of
such vacancy there shall be the office of county revenue commissioner in Clarke County. If
such office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-241.htm - 4K - Match Info - Similar pages

45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed
by this subpart shall be paid to the judge of probate and the judge of probate, after first
reimbursing the county general fund for expenses incurred in the administration and enforcement
of this subpart, and after deducting for his or her own use and benefit the commission as
hereinafter provided, shall, between the eleventh and twentieth of each month distribute the
remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated
among the municipalities within the county upon the basis of the respective sales of cigarettes
within each municipality during the preceding calendar month; and 40 percent to be prorated
among the city and county boards of education for educational purposes on the basis of the
previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart
the judge of probate shall be entitled to a commission of two and one-half...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.06.htm - 1K - Match Info - Similar pages

45-16-84.23
Section 45-16-84.23 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All such fees shall be the property of Coffee County
and shall be paid into the general fund of the county. (Act 89-513, p. 1057, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.23.htm - 754 bytes - Match Info - Similar pages