45-43-242.20
Section 45-43-242.20 Disposition of funds. (a) This section shall apply to Lowndes County only. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190 to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected and paid to the county pursuant to that paragraph shall be paid to the Lowndes County Commission who, after distributing eight hundred dollars ($800) per month, from the proceeds of the tax to the judge of probate, shall distribute the tax as follows: (1) One cent ($.01) per container shall be distributed to each municipality as each municipality's population is in proportion to the total population of all municipalities located within the county. (2) One cent ($.01) per container to be distributed as follows: a. One-tenth to the county board of education. b. One-tenth to the district court judge as an expense allowance. c. Four-fifths to the county commission. (3) The remainder to be equally divided between the public school...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.20.htm - 1K - Match Info - Similar pages
45-11-80
Section 45-11-80 Additional costs and fees; Juvenile Court Services Fund; Judicial Administration Fund. (a) In Chilton County, in addition to all other fees, there shall be taxed as costs the sum of five dollars ($5) in each civil or quasi-civil action at law, suit in equity, criminal case, quasi-criminal case, proceedings on a forfeited bail bond or proceedings on a forfeited bond given in connection with an appeal from a judgment or conviction in any inferior or municipal court of the county, in the Circuit Court of Chilton County, or the District Court of Chilton County, hereinafter filed in or arising in the Circuit Court of Chilton County, or the District Court of Chilton County, or brought by appeal, certiorari or otherwise to the Circuit Court of Chilton County, or the District Court of Chilton County, which costs shall be collected as other costs in such cases are collected by the clerk, or ex officio clerk, of the courts or the register of the Circuit Court of Chilton County,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-80.htm - 4K - Match Info - Similar pages
45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Covington County Commission, or Department of Revenue, or other collection agent as may be designated by resolution of the county commission, on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the designated collection agent on a form prescribed by the agent, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the designated collection agent requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.02.htm - 2K - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September 20, 1991, the county commission is authorized to levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Hale County any cigarettes shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. (b) It shall be the duty of the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.01.htm - 3K - Match Info - Similar pages
45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination. (a) This section relates to Jefferson County. (b) The taxes levied by this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and shall be collected by the director of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed against every person engaging in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The director of revenue shall deduct and pay to the treasury of the county one percent of the total amount of the taxes, to compensate the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of Alabama finds and declares that it is the intent of the Legislature that the provisions of this section clarify but not change existing law and supplement existing law, by clarifying and showing the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter 3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized state excise tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall be distributed by the Calhoun County Commission as follows: (1) The first one thousand five hundred dollars ($1,500) of the proceeds each month shall be deposited in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.01.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication; advertisement costs. The tax collector shall in each year report on oath to the Department of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed against them cannot be collected, with the amount of taxes, state and county assessed against each, which shall be termed "list of insolvents," and a list of such persons as have been overassessed or wrongfully assessed, with the taxes, state and county assessed against each, which shall be termed "list of errors in assessments," and any taxes which may be in litigation, in order that the same may be passed upon and determined by the commission. The tax collector shall cause the said "list of insolvents" to be published twice during the month of July following the submission thereof at the first regular meeting in June of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-23.htm - 2K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
45-2-244.186
Section 45-2-244.186 Delinquent taxes. Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or fraction thereof, from the date at which the tax herein levied became delinquent, that is, due and payable, such penalty and interest to be assessed and collected as part of the tax. Provided the county commission, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof. (Act 2007-377, p. 748, ยง7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.186.htm - 949 bytes - Match Info - Similar pages
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