11-51-194
Section 11-51-194 Delivery license. (a)(1) Each municipality shall allow the purchase of a
delivery license by any business that has no other physical presence within the municipality
or its police jurisdiction for the privilege of delivering its merchandise therein. The amount
of the delivery license for the business shall not exceed one hundred dollars ($100). Nothing
herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by
the taxpayer for each delivery vehicle making deliveries within the municipality or its police
jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of
the decal. (2) Notwithstanding any other law, a municipality may charge a taxpayer an issuance
fee not to exceed ten dollars ($10) for a business delivery license. (b) As used in this section,
a delivery license shall mean a fixed rate business license issued by a municipality for the
limited privilege of delivering and requisite set-up and...
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26-16-32
Section 26-16-32 State income tax refund designation program - Disposition of contributions.
(a) Each year that the refund designation program established in Section 26-16-31(a), above,
is in effect, the Commissioner of the Department of Revenue shall transfer to the Children's
Trust Fund an amount equal to the total amount designated by individuals to be paid to the
fund under this article, less an amount, equal to not more than three percent of the total
of such funds then collected, for the additional cost incurred by the Department of Revenue
in collecting and handling such funds which shall be deposited the General Fund of the State
Treasury for the use of the Revenue Department. Such deposits shall be made not less than
quarterly commencing with the first day such funds are collected from the taxpayer. (b) Moneys
contained in the Children's Trust Fund are continuously appropriated to the Child Abuse and
Neglect Prevention Board for the purposes set out in Section 26-16-30(f) of...
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40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions, covenants,
etc. (a) On the day and time designated for a tax lien auction, the tax collecting official
shall proceed to auction all tax liens described in the tax lien auction list compiled as
provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees,
and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall be retained
by the county for future auction or sale as provided in this article. (b) A tax lien shall
be sold at auction pursuant to this article to the person who pays all taxes, interest, penalties,
fees, and costs due on the property, including an origination cost of twenty dollars ($20)
as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition, bids
the lowest interest rate on the amount required to be paid to redeem the property from the
sale. The beginning interest rate bid shall not exceed a rate of 12...
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40-14A-37
Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution,
etc., of corporations. Whenever a corporation organized or incorporated under the laws of
this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement of
the stockholders filed in the office of the judge of probate of the county wherein the corporation
was organized, the judge of probate shall at once give notice to the department and Secretary
of State of the dissolution event, with name of the taxpayer and the date of dissolution,
termination, liquidation, or other winding-up. When a dissolution of a corporation organized
or incorporated under the laws of this state takes place by judgment of a court, upon the
filing of a complaint under the laws of this state by the creditors, stockholders, or others,
the clerk of the court shall at once notify the department and Secretary of State of such
dissolution, termination, liquidation, or other winding up. In any...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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 section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum, shall be paid by the State
Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of
the revenue shall be paid into the county general fund. The remaining funds shall be placed
by the Coffee County Commission into a special account to be used exclusively for county fire
protection purposes. The county commission shall be authorized to enter into a service contract
with the Coffee County firefighters association which represents more than one fire department
to provide fire protection to a part or all of the county. The county commission shall be
authorized to develop criteria which shall be met by the association with which it enters
into contract. The compensation for the contract shall be paid from funds in the special account.
The association may be composed of volunteer fire departments or both...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) 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 section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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