45-1-245.04
Section 45-1-245.04 Cost of collection. The Department of Revenue shall charge and deduct from
the proceeds of the tax levied an amount equal to the cost to the department of making the
collections, and the charge shall not exceed five percent of the total amount of tax collected.
Following that deduction, the department shall pay the remainder of the tax proceeds to the
county. (Act 2019-211, §5.)...
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45-15-241.06
Section 45-15-241.06 Deduction of collection costs. The Department of Revenue shall charge
and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of
making the collections and the charge shall not exceed five percent of the total amount of
tax collected. Following that deduction, the department shall pay the remainder of the tax
proceeds to the Cleburne County Commission. (Act 2001-387, p. 494, §7.)...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-20-243.06
Section 45-20-243.06 Cost of collection. The designated collection agent shall charge and deduct
from the proceeds of the tax levied, an amount equal to the cost to the agency of making the
collections and the charge shall not exceed five percent of the total amount of tax collected.
Following that deduction, the agent shall pay the remainder of the tax proceeds to the county
general fund. (Act 98-658, p. 1444, §7.)...
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45-10-243.06
Section 45-10-243.06 Deduction of cost of making collections. The Department of Revenue shall
charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the
department of making the collections and the charge shall not exceed five percent of the total
amount of tax collected. Following that deduction, the department shall pay the remainder
of the tax proceeds to the county general fund. (Act 97-604, p. 1064, §7.)...
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45-2-243.30
Section 45-2-243.30 Disposition of funds. The Department of Revenue shall charge and deduct
from the proceeds of the tax levied, an amount equal to the cost to the department of making
the collections and the charge shall not exceed five percent of the total amount of tax collected.
Following that deduction, the department shall pay the remainder of the tax proceeds to the
bureau. (Act 93-706, p. 1352, §11.)...
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45-3A-30.06
Section 45-3A-30.06 Costs of collections; remainder of proceeds. The designated collection
agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the
cost to the agency of making the collections and the charge shall not exceed five percent
of the total amount of tax collected. Following that deduction, the agent shall pay the remainder
of the tax proceeds to the city general fund. (Act 2000-372, p. 586, §7.)...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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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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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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