40-20-23
Section 40-20-23 Allocation and distribution of taxes. (a) Ninety percent (90%) of the net
amount of taxes collected by the department on oil or gas produced from submerged lands which
are not deemed to be onshore lands for allocation and distribution purposes pursuant to subsections
(d) or (e) shall be deposited to the State General Fund. The remaining ten percent (10%) of
the taxes collected on oil or gas produced from submerged lands which are not deemed to be
onshore lands for allocation and distribution purposes shall be allocated and distributed
by the Comptroller to the county in which the oil or gas was produced for county purposes
to be expended at the discretion of the county governing body. (b) The net amount of taxes
collected by the department pursuant to this article on oil or gas produced from submerged
lands which are deemed to be onshore lands for allocation and distribution purposes pursuant
to subsections (d) or (e) shall be allocated and distributed pursuant to...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
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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...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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41-15-4
Section 41-15-4 Value for which state property to be insured; annual certification; gap coverage
and gap plus coverage; survey of public property; sale or salvage of insured items. (a) All
covered property, unless otherwise provided in this section, shall be insured for no more
than its replacement cost and shall be insured for no less than 80 percent of its actual cash
value. Replacement cost coverage may be provided with an amount of insurance as agreed upon
by the proper insuring authority and the risk manager based upon a written statement of values.
Replacement cost shall be the cost to repair or replace property with comparable materials
of like kind and quality by generally accepted construction methods or technology to serve
the same function as the lost or damaged property. No payment for a loss shall exceed the
limit of the policy. (b) The officer or person having charge by law of insuring any public
building, contents, machinery, and equipment shall annually certify to the...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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9-13-44
Section 9-13-44 Designation of lands as auxiliary state forests - Contents of contracts. The
Governor may, at his discretion, upon designation of any lands as auxiliary state forests,
under the provisions of this article, on behalf of and in the name of the State of Alabama,
enter into a contract by and with the owner of said land and the successors and assigns of
said owner, the said covenant to run with the land that, in consideration of the devotion
of said land to reforestation and of the public benefits arising therefrom, the timber growing
on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by
any authority, until said lands are withdrawn as auxiliary state forests and that only the
land upon which said timber is grown may be taxed or assessed for taxation during said period
and that, if said land is taxed or assessed for taxation, it shall be assessed and valued
as if the ownership of the timber had been severed from the ownership of the land;...
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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
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