45-31-242.06
Section 45-31-242.06 Disposition of funds. The proceeds from the tax hereby authorized, less
the actual cost of collection not to exceed five percent shall be paid by the State Department
of Revenue to the Geneva County Commission to be used for the purposes of fire protection
in Geneva County; and more specifically, for the benefit of those volunteer fire departments
being certified by the Forestry Commission of the State of Alabama or any association or group
composed of such volunteer departments certified by the Forestry Commission. These funds shall
be payable on a quarterly or monthly basis and shall be expended solely for purposes of fire
protection, prevention, fire safety, education, and in order to encourage a strong volunteer
firefighters network in Geneva County, Alabama. (Act 87-415, p. 611, §7.)...
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45-32-242.02
Section 45-32-242.02 Levy of additional tax. Pursuant to subsection (f) of Amendment No. 373
to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition
to any other tax, an ad valorem tax in the amount of 14 mils on each dollar of taxable property
in the county. The revenue from the additional tax shall be paid to the county general fund
and shall be distributed as follows: (1) Law Enforcement 1.5 mils (2) Roads & Bridge 1.0
mils (3) Economic Development 0.5 mils (4) Youth Recreation (Reestablish parks, etc.) 0.5
mils (5) Capital Improvements 1.0 mils (6) Matching Fund for Grants 0.5 mils (7) Ambulance
Service 0.25 mils (8) Public Library 0.25 mils (9) School System Needs, Capital Improvement,
Renovations and Maintenance 6.0 mils (10) Volunteer Fire Department Association 2.5 mils (Act
99-256, p. 339, §1.)...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-35-140.05
Section 45-35-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments
and the association shall only be expended for fire protection, including training, supplies,
and equipment. The funds may also be expended to purchase insurance, including liability insurance,
to insure coverage of acts or omissions which are directly related to the functions of a volunteer
fire department which are committed by a volunteer fire department or the personnel of a volunteer
fire department, or both. The funds may not be expended for salaries, food, drink, social
activities, or fund-raising activities. After receiving the funds, the volunteer fire departments
and association shall keep accurate records to verify that the funds were properly expended.
By September 15th of each year, the departments and association shall file a form with the
county commission detailing the expenditure of all funds during the previous 12 months. The
filing shall also account for all unspent funds and...
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45-41-241
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county
commission of Lee County after a public hearing, the county commission is hereby authorized
to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem
tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits
of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county
general fund. (b) The increase in the rate of the tax as provided herein is subject to the
approval of a majority of the qualified electors of the area affected who vote on the proposed
increase at a special election called and held for such purposes pursuant to the provisions
of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, §§1, 2.)...

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45-6-243
Section 45-6-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of Amendment
No. 373 to the Constitution of Alabama of 1901, the Bullock County Commission may levy, in
addition to any other tax, an ad valorem tax in the amount of 4.5 mills on each dollar of
taxable property in Districts 1 and 2 for a period of 25 years commencing October 1, 2004.
The revenue from the additional tax shall be paid to the county general fund to be used for
general education purposes. (b) The increase in the rate of the tax as provided by this section
is subject to the approval of a majority of the qualified electors of Districts 1 and 2 in
the county who vote on the proposed increase at the next general, primary, constitutional,
or special election held for that purpose. The tax imposed pursuant to this section shall
terminate on October 1, 2029. (Act 2007-367, p. 720, §§1, 2.)...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
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45-23-141.07
Section 45-23-141.07 Transfer of funds upon dissolution or abandonment. Upon dissolution or
abandonment of any eligible volunteer fire department or emergency medical service squad,
any remaining funds derived from this part or any assets purchased with funds derived from
this part, after all lawful indebtedness has been satisfied, shall be transferred to the county
commission. The county commission shall transfer the funds in the following manner: If a volunteer
fire department is abandoned or dissolved, funds shall be transferred to the county firefighters
association. If an emergency medical service squad is abandoned or dissolved, funds shall
be transferred to the county rescue squad association. Those associations shall distribute
remaining funds in the best interest of providing emergency medical services and fire protection
in the area once served by the abandoned or dissolved fire department or emergency medical
service squad. In the event there are no volunteer fire...
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