45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The
Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE.
The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES
TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes
of the state which expressly set forth any exemptions from the...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin
County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal
year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars
($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally
divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin
Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search
and rescue squad authorized by the county commission after May 13, 2005, shall be funded out
of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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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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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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45-40-140.05
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall be due
and payable to the State Department of Revenue, and, when collected, shall be paid by the
Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in
accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Lawrence County. (Act 81-846, p. 1522, §6.)...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county 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.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee 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) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other
entity, shall charge Marengo County for collecting the tax levied under this subpart in an
amount or percentage of total collections as may be agreed upon by the commissioner, or other
entity, and the Marengo County Commission. The charge shall not exceed five percent of the
total amount of the tax collected in the county. The charge may be deducted each month from
the gross revenues from the tax before certification of the amount of the proceeds due Marengo
County for that month. The Commissioner of Revenue, or other entity, shall pay into the State
Treasury all amounts collected under this subpart, as the tax is received by the department
or other entity on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Marengo County during the month immediately preceding the...
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