45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund to be used for general county purposes. (2) Forty percent of the tax shall be distributed to the county board of education. (3) Twenty percent of the tax shall be distributed to the municipalities and shall be divided among all municipalities based on the population of each municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments. (5) Two percent shall be distributed to the county library board for a period of 10 years and then to revert to the county general fund. (b) The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.01.htm - 1K - Match Info - Similar pages
45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property. Thirty-five percent of the tax shall be earmarked to the county general fund to be used for general county purposes; and 65 percent of the tax shall be distributed to the county board of education. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected. (Act 87-541, p. 826, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.htm - 969 bytes - Match Info - Similar pages
45-9-242.40
Section 45-9-242.40 General county purposes. In Chambers County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of two mills on each dollar of taxable property. The tax shall be earmarked to the county general fund to be used for general county purposes. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected. (Act 85-479, p. 427, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-242.40.htm - 863 bytes - Match Info - Similar pages
45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy a sales and use tax in the amount of up to two percent on sales, use, storage, consumption, or gross receipts outside of the corporate limits of the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this part. In addition, the gross receipts and gross proceeds from the sale and use of all motor vehicles and agricultural machinery and equipment and related items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.01.htm - 1K - Match Info - Similar pages
45-13-244
(c)(1) The County Commission of Clarke County 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 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, farm machinery, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. 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 amount of the tax determined by the county commission shall be paid on the net difference, that is, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband; appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After the tax herein authorized has been levied in accordance with the provisions of this part, no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products, which are subject to such tax, without complying with the provisions of this part and the rules and regulations promulgated and adopted by the county governing body pursuant thereto, and paying any and all tax which such person, firm, or corporation may be liable under this part. Every person, firm, or corporation selling, storing, or distributing in Colbert County any tobacco or tobacco products shall keep such books, documents, papers, and other such records as will enable the county governing body, or an authorized employee thereof, to determine the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages
45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package, or other container of smoking tobacco, including granulated, plug...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages
40-21-105
Section 40-21-105 Seller to collect tax; regulations; penalty. Every seller making sales of utility services for storage, use, or other consumption in this state, not exempted under the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage, use, or other consumption of the utility services is not then taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder, collect the tax imposed by this article from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the department. The tax required to be collected by the seller from the purchaser shall be displayed separately from the list, advertised in the premises, marked or other price on the sales check or other proof of sales. It shall be unlawful for any such seller to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this article will be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-105.htm - 2K - Match Info - Similar pages
45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Fayette County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts which shall become effective on September 1, 2000. (2) 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 this section shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
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