40-10-104
Section 40-10-104 Warrant drawn on school funds. The chairman of the county commission shall
likewise certify his findings on the triplicate petition stating the amount of money which
the petitioner is entitled to receive from the county and from the county school and district
school fund, and such petition with his certificate endorsed thereon he shall deliver to the
petitioner, who may present a copy to the county commission; and, if said commission is satisfied
with the proof of the claim made by the petition, the commission must allow said claims to
the amount of taxes paid to the county and draw a warrant on the treasurer of the county for
the amount allowed in favor of the petitioner, and the petitioner may likewise present a copy
of such petition with the certificate of the chairman of the county commission endorsed thereon
to the county board of education, and the fact of the allowance by the Comptroller and the
county commission, and thereupon such county school board shall...
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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the Covington County Commission, or Department
of Revenue, or other collection agent as may be designated by resolution of the county commission,
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month, every person on whom the tax is levied by this part
shall render to the designated collection agent on a form prescribed by the agent, a true
and correct statement showing the gross proceeds of the business subject to the tax for the
then preceding month, together with other information as the designated collection agent requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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5-2A-20
Section 5-2A-20 Assessment of banks - When payable; amount; disposition of revenue. Each bank
shall on the call of the superintendent pay to the State Banking Department an assessment
fee based on the total resources of the bank as may be shown by its last report to the State
Banking Department. The rate of such assessment shall be in an amount fixed by the superintendent
and approved by the Banking Board and the assessment may be made more frequently than annually.
All assessments and other fees or penalties collected pursuant to this title by the State
Banking Department shall be paid into a special fund to be set up by the State Treasurer.
The special fund shall be used to pay the salaries of the officials and employees and the
expenses of the State Banking Department, including the purchase of equipment, vehicles, and
supplies necessary for the examination and supervision of banks, and all moneys deposited
therein are hereby appropriated for that purpose. The expenses of all...
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11-99A-20
Section 11-99A-20 Exemption from taxation. (a) Each district, and the bonds and interest and
income on the bonds of the district, shall be exempt from all taxation by the state or any
other public person and all of its property, purchases, sales, and usage, and the recordation
of its mortgages, indentures, deeds, or other instruments to which the district is a party
or which reflect the securing of any bonds of the district shall be exempt from all taxation
and recording fees. The income of a district shall be exempt from all taxation. (b) The purchase,
acquisition, and installation of materials for improvements by a district shall be exempt
from all sales and use taxes, gross receipts taxes in the nature of a sales or use tax, or
taxes measured by the amount of the purchase, whether levied on the vendor, contractor, subcontractor,
or the district. The Department of Revenue shall issue regulations to provide a simple procedure
to allow contractors and subcontractors to make purchases...
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40-12-269
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate
judge. (a) On or before the twentieth day of each month, the probate judge must disburse all
money received by him during the then preceding month in respect of motor vehicle licenses
and registration fees as follows: (1) The probate judge shall retain, as compensation for
collecting all such money, two and one-half percent of all moneys so collected, except that
portion of the said moneys that constitutes additional amounts paid under the schedule of
additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation
shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3)
of this subsection at the time when such remittances are provided in this section to be made;
(2) There shall be remitted to the State Treasurer five percent of all moneys so collected
except that portion of the said moneys that constitutes additional amounts...
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40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department
of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable
for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or
association of persons, other than the Department of Revenue, who sells tobacco tax stamps
not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit,
shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers
or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16,
and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered
by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount
of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled
to purchase stamps at a discount as herein provided, instead...
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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore 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 and the Elmore 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 Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department 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 Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Henry County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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