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22-6-191
Section 22-6-191 Legislative intent. The intent of this article is to allow the only PACE provider
in the State of Alabama to continue to provide services to nursing home eligible patients
as the PACE program provides treatment to patients for fewer federal and state taxpayer dollars
than other programs existing in the state. The Legislature declares that this article is broad-based
in nature as the assessment herein is imposed on all health care or services in the class
of providers and is uniformly imposed across all providers. The Legislature further declares
that the entire PACE industry in Alabama exists only in Class 2 municipalities. The Legislature
further recognizes that a Class 2 municipality bill is a general bill under the Alabama Constitution.
(Act 2014-126, p. 236, §2.)...
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33-4-38
Section 33-4-38 Levy, payment, and disposition of pilot's license tax. There is levied upon
each licensed pilot engaged in service as a pilot under this chapter a license or privilege
tax in the sum of one hundred dollars ($100) annually plus any reasonable additional assessment
that arises and is necessarily incurred out of the performance by the pilot commission of
its duties imposed by law, to be paid to the secretary of the commission and to be used for
defraying all expenses and expenditures of the commission accruing under this chapter. The
commission, by proper resolutions, may permit the tax to be paid quarterly. The privilege
or license taxes paid to the secretary of the commission shall become a part of the funds
of the commission and shall be deposited by the secretary and otherwise handled and disbursed,
as required by the provisions of this chapter. (Acts 1931, No. 81, p. 154, §43; Acts 1935,
No. 9, p. 11; Code 1940, T. 38, §85; Acts 1991, No. 91-432, p. 769, §1; Act...
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45-43-170.04
Section 45-43-170.04 Solid waste disposal - Fees; public nuisances. (a) The Lowndes County
Commission shall by resolution provide for the orderly collection of fees charged under this
article. The county commission may establish a periodic payment system and is authorized to
purchase necessary supplies and materials and employ personnel necessary to effectuate any
such periodic payment system. Such periodic payment system may be effected by the county by
negotiating with any one or more public or private utilities providing service in the county
for the periodic billing of such fees and the collection thereof on behalf of the county by
one or more such utilities. Any delinquencies in any such payments shall entitle the county
to pursue any remedy provided in this article including the enforcement of any lien obtained
hereunder. The county may agree to pay reasonable compensation to any such utility for its
services in connection with the collection and payment to the county of all such...
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11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement district
ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that all
costs of the supplemental services provided in a self-help business improvement district shall
be financed through the levy by the municipality of a special assessment on the owners of
the real property located within the geographical area of the district or, in the case of
a district formed to increase tourism in the municipality, on businesses of the designated
class within the geographical area of the district, and in either case shall designate the
method set forth in the plan as the method used to determine the amount of the special assessment
in a manner which fairly and equitably distributes the burden of financing the supplemental
services among the nonexempt real property owners in the district. The ordinance shall list
and describe, by lot and block numbers and by street addresses, all real...
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33-4A-24
Section 33-4A-24 Levy, payment, and disposition of pilot's license tax. There is levied upon
each licensed bar pilot engaged in service as a bar pilot under this chapter a license or
privilege tax in the sum of one hundred dollars ($100) annually plus any reasonable additional
assessment that arises and is necessarily incurred out of the performance by the State Pilotage
Commission of its duties imposed by law, to be paid to the secretary of the commission and
to be used for defraying all expenses and expenditures of the commission accruing under this
chapter. The commission, by proper resolutions, may permit the tax to be paid quarterly. The
privilege or license taxes paid to the secretary of the commission shall become a part of
the funds of the commission and shall be deposited by the secretary and otherwise handled
and disbursed, as required by this chapter. (Act 2019-162, §24.)...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election
to file quarterly, semi-annually, or annually; extension of time for making return. (a) The
taxes levied under this division, except as otherwise provided in subsection (d), shall be
due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on
or before the 20th day of each month, every person on whom the taxes levied by this division
are imposed shall report to the department, on a form prescribed by the department, a true
and correct statement showing such information as the department may require, and shall pay
to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under
this division whose average monthly state sales tax liability was two thousand five hundred
dollars ($2,500) or greater during the preceding calendar year shall make...
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11-51-206
Section 11-51-206 Levy of tax outside corporate limits. The council or other governing body
shall have the authority to levy and assess by ordinance within the police jurisdiction of
any municipality or town all taxes authorized by this article; provided, that the levy and
assessment shall not exceed one-half the amount levied and assessed for like businesses, sales
or uses conducted within the corporate limits, fees and penalties excluded. All taxes adopted
pursuant to this section shall be levied and assessed. No levy or assessment of a tax adopted
by ordinance after September 1, 2015, shall take effect until a 30-day notice has been given
of the adoption of the ordinance; provided, however, that no tax levy or assessment may be
imposed under this section in an expanded police jurisdiction until the police jurisdiction
expansion is effective under subsection (d) of Section 11-40-10. The notice given shall be
the same as required for adoption of an ordinance in Section 11-45-8....
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.htm - 3K - Match Info - Similar pages
40-12-249
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in
gross vehicle weight allowance or in use of vehicle. (a) If, after having obtained a license
under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily applies
for a license of greater cost than that previously obtained, the cost of the new license shall
be computed on the quarterly declining basis as of the date such license was lawfully due,
and credit for the old license shall be allowed on the basis of the value of the surrendered
license for the corresponding quarter, it being the intent and purpose of this section that
the remaining value of the surrendered license be allowed as a credit on the purchase of the
higher license and that the cost for increased weight allowance or for use as a for-hire or
leased vehicle date from the time of the first use of the vehicle at the greater weight or
from the commencement of the lease or the for-hire operation. (b) If, by...
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40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
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