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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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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes 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. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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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...
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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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45-8-242
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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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
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45-49-249-58
Section 45-49-249-58 Penalties. Any person, firm, corporation, club, or association failing
to affix required stamps, or account and collect the taxes enumerated in Section 45-49-249.50,
shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per
item nor more than five hundred dollars ($500) per item. Penalty payments shall be made to
the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty and paid to
the general fund of the county. For a second offense under this subpart, there shall be a
civil penalty of not less than one hundred dollars ($100) per item, nor more than five hundred
dollars ($500) per item. For a third offense, the Mobile County Commission shall recommend
to the State Department of Revenue that the state business license be revoked for a period
of one year. (Act 2019-150, ยง10.)...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-42-163
Section 45-42-163 Distribution of payments. Upon receipt by Limestone County of funds pursuant
to Chapter 28, Title 40, as amended, Limestone County, within a reasonable time thereafter,
shall distribute the funds so received as follows: (1) Effective through September 30, 2006,
all funds shall be distributed as prescribed by Act 86-550, 1986 Regular Session (Acts 1986,
p. 1124). (2) Effective October 1, 2007, and thereafter, the funds shall be distributed as
follows: a. Before the percentage formula of distribution contained in paragraph b. is applied,
the sum of two hundred ninety-three thousand dollars ($293,000) shall be distributed in the
following manner: 1. Forty thousand dollars ($40,000) to Auburn University to be used exclusively
for the benefit of the Limestone County Cooperative Extension Service. 2. Seven thousand five
hundred dollars ($7,500) to the Limestone County Soil and Water Conservation District. 3.
Thirty-seven thousand five hundred dollars ($37,500) to the...
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45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge'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 probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge 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...
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