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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other powers
now or hereafter granted by law, the authority shall have the following powers, together with
all powers incidental thereto or necessary to the discharge thereof in corporate form: (1)
To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by the Jackson
County Commission which are required by law to be deposited to the credit of the Jackson County
Water Authority. c. The revenues derived from any water, sewer, or garbage system or facility
of the authority. (2) To pledge for payment of any bonds issued...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.06.htm - 13K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
41-4-413
Section 41-4-413 Fees. (a) In order to fund the construction industry craft training program,
a fee in the amount of one dollar ($1) per each one thousand dollars ($1,000) of construction
authorized on any nonresidential construction building permit issued by any county, city,
town, or other political subdivision of this state is imposed. (b) The office of the political
subdivision issuing the permit shall be responsible for collecting the fee and remitting it
monthly to the Division of Construction Management of the Department of Finance. (c) There
shall be appropriated to the Division of Construction Management of the Department of Finance
as a first charge against the revenues from the fee imposed by this section an amount that
will offset its actual costs in the administration and regulation of this fee. The net proceeds
received pursuant to this section shall be deposited in the Craft Training Fund and shall
be used exclusively at the direction of the Craft Training Board. (d) The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-413.htm - 1K - Match Info - Similar pages
45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State 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 collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.11.htm - 2K - Match Info - Similar pages
45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State 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 collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages
23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-6.htm - 6K - Match Info - Similar pages
28-3-203
Section 28-3-203 Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
ยง3. (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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-203.htm - 2K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - Match Info - Similar pages
45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-246.htm - 3K - Match Info - Similar pages
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