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45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's
office of Chambers County a license division which shall issue all licenses issued through
the judge of probate's office, except marriage licenses. The county commission shall furnish
suitable quarters and provide the necessary forms, books, stationery, records, equipment,
and supplies, except such stationery forms and supplies as are furnished pursuant to law by
the State Department of Finance or the State Comptroller. The county commission shall also
provide such clerks, and other assistants for the judge of probate as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The judge of probate shall have authority to employ such clerks, and other assistants, and
to fix their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The compensation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a)
There is hereby created within the tax collector's office of Chilton County a license division.
The county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer,
or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax
imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25
percent of the tax liability shall be added to the amount due. If the county commission determines
that a good and sufficient cause exists for the delinquency, the penalty may be waived by
the county commission. If any person is delinquent in the payment of the tax imposed pursuant
to this part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.08.htm - 1K - Match Info - Similar pages
11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope.
(a) Except where otherwise specifically prohibited or provided for either heretofore or hereafter
by general law or the constitution of this state and subject to the procedures and limitations
set out in this chapter, the county commission of a county may provide for its property and
affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated
areas of the county by exercising certain powers for the protection of the county and public
property under its control. The powers granted herein to provide for the public welfare, health,
and safety of its citizens shall only include the following: (1) Abatement of weeds as a public
nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section
6-5-127, control of animals and animal nuisances. (3) Control of litter as defined in subsection
(b) of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages
45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer,
or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax
imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 10
percent of the tax liability shall be added to the amount due, along with interest calculated
according to the rate(s) established under Section 40-1-44. If the commission determines
that a good and sufficient cause exists for the delinquency, the penalty may be waived by
the commission. If any person is delinquent in the payment of the tax imposed pursuant to
this part, the commission shall issue execution for the collection of the tax, directed to
any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county revenue commissioner
and shall make a return of the execution to the commission. The tax imposed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.08.htm - 1K - Match Info - Similar pages
45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, 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 amount of the tax authorized to
be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, and any parts of such machines or any motor vehicle, truck
trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price.
Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection
and distribution of penalties and citation fees on delinquent licenses. (a) The county commission
of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall
be the duty of the license inspector to scrutinize the records and stubs kept in the office
of the probate judge and also to examine the license records of each city or town located
in the county or counties of which he has been appointed license inspector; and, if it shall
be reported to any license inspector or come to his knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state or have failed or refused to take out a license
for operating any motor vehicle or trailer for which a license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
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