11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds
to be matched; obligation limitations; role of department; unobligated funds. (a) There is
created within the state a program to be known as the Rural Access Program. (b) The following
revenues sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes
distributed to the Department of Transportation and deposited in the Public Road and Bridge
Fund under the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of
the base year receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor
fuel tax receipts that exceed 105 percent of the base year receipts compounded annually shall
be allocated to the Rural Access Program for allocation to the 67 counties of the state. (2)
Other funds including, but not limited to, matching funds provided by counties. (c) Allocation
of the revenue received shall be as follows: (1) Other funds shall be...
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25-4-16
Section 25-4-16 Wages. (a) Prior to January 1, 1983, "wages," as used in this
chapter, shall mean such remuneration as was defined in this section prior to such
date. (b) On and after January 1, 1983, "wages," as used in this chapter, shall
mean every form of remuneration paid or received for personal services, including the cash
value of any remuneration paid in any medium other than cash. The reasonable cash value of
remuneration paid in any medium other than cash shall be determined in accordance with rules
prescribed by the director; except that effective on May 28, 1980, and for the purposes of
reporting and computing the amount of contributions due, back pay awarded as the result of
an agreement, arbitration, or order of a court of competent jurisdiction on a retroactive
basis shall be considered "wages" during the calendar quarter in which such retroactive
payments are made. The term "wages," however, shall not include: (1) That part of
remuneration, which after remuneration...
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45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Coffee County who desires to operate a motor vehicle on the public
highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge
of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided under this
subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate
and on the same basis as is provided in Article 5, commencing with Section 40-12-240,
of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions...
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45-21-84.05
Section 45-21-84.05 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Crenshaw County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
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40-28-2
Section 40-28-2 Distribution of Tennessee Valley Authority payments. (a) Beginning in
the fiscal year ending September 30, 1980, the State of Alabama will annually transfer to
the counties in Alabama served by T.V.A. a portion of the in-lieu-of-taxes payments made by
T.V.A. to the State of Alabama. Such transfer of funds shall be according to the following
schedule: For the Fiscal Year: Percentage of In-Lieu-of-Taxes Payments Transferred to T.V.A.-Served
Counties by the State Shall Be: 1979-80 20% 1980-81 30% 1981-82 40% 1982-83 50% 1983-84 60%
1984-85 70% 1985-86 through 2004-05 75% 2005-2006 and each fiscal year thereafter 78% (b)
The state shall distribute the in-lieu-of-taxes payments each fiscal year to each of the counties
served by T.V.A., and the three percent increases after September 30, 2005, generated by the
amendments to this section at the 2006 Regular Session of the Legislature shall be
allocated by local legislation. (c)(1) In addition to the distribution provided for...
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45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation;
disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor
vehicle which is principally used in Barbour County who desires to operate a motor vehicle
on the public highways of Alabama shall first be required to pay ad valorem taxes and sales
taxes to the judge of probate. The judge of probate shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the probate
office for one year after each audit. The license tag shall be evidence of the payment of
the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for
ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as
is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...

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45-44-150.19
Section 45-44-150.19 Charity days. (a) Upon request of recognized charities, the racing
commission may extend the limitations of time for greyhound racing not to exceed three days
at any one time beyond the period otherwise provided by law so that any such track shall conduct
a charity day or days of racing for any one or more recognized charities in Alabama which
has a tax exempt status as provided for under the Internal Revenue Code. The total of all
profits derived from the operation of such racing on such charity days, including all monies
which would otherwise be received by the racing commission as taxes for such day's operations,
shall be and become a part of the charity trust fund for which such racing on such days is
conducted. The charity trust fund shall be administered as directed by the racing commission.
(b) In determining profits derived from such racing on such charity days, which profits shall
include all taxes payable to the county or any agency thereof for such day's...
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45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this part. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion.
The State Department of Revenue shall charge Calhoun County for collecting the county taxes
levied such amount or percentage of total collections as may be agreed upon by the governing
body of the county, but such charge shall not in any event exceed 10 percent of the total
amount of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are 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
collections hereunder), the commissioner shall certify to the State...
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