45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to
the general fund of the county, for general fund purposes and uses, including the administration
of this subpart, up to 10 percent of the total amount of any tax collected in the county under
this subpart. The amount shall be in lieu of any payment for collecting the tax and may be
deducted each month from the gross revenues from the tax before distribution of the balance
of the tax as provided by law. (Act 95-721, p. 1543, §5.)...
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45-11-161
Section 45-11-161 Reimbursement; duties of judge of probate and tax collector; relief from
personal liability; fee for worthless instruments. (a) The Chilton County Commission shall
reimburse the office of judge of probate and tax collector or other like official charged
with collecting taxes or licenses of Chilton County for any monetary loss, up to a total of
two thousand five hundred dollars ($2,500), per annum, arising or caused by error if the mistake
or omission was caused without the personal knowledge of the judge of probate and tax collector
or other like official charged with collecting taxes or licenses; including loss arising from
acceptance of worthless or forged checks, drafts, negotiable instruments, money orders, or
other written orders for money or its equivalent. The reimbursement payments shall be made
from the county general fund. (b) It shall be the duty of the judge of probate and tax collector
or other like official charged with collecting taxes or licenses to...
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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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45-26-244.39
Section 45-26-244.39 Creation of fund. The Elmore County Commission shall create a Rainy Day
Fund into which a minimum of five percent of the tax collected monthly under this subpart
shall be placed. The commission shall place the funds into an interest bearing account and
both interest and principal shall accumulate without expenditure until the Rainy Day Fund
shall reach the amount of one million dollars ($1,000,000). When the fund reaches that amount,
the commission may access the funds by giving public notice of the proposed use of the funds
for one month, and voting unanimously for the proposal in a regular commission meeting. (Act
2000-487, p. 921, §10.)...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The
State Department of Revenue shall charge Calhoun County for collecting the county taxes levied
such amount or percentage of total collections as may be agreed upon by the governing body
of the county, but such charge shall not in any event exceed 10 percent of the total amount
of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are received by the Department of Revenue; and on or before the first day of each successive
month (commencing with the month following the month in which the department makes the first
collections hereunder), the commissioner shall certify to the State...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts.
(a) The Jackson County Commission is hereby authorized to fix a county fire protection tax
at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Marshall County in the business for which the tax is hereby levied
to fail or refuse to add to the price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(1) The proceeds from the tax hereby authorized, less the actual cost of collection not to
exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County
Commission, on a monthly basis. On the first day of each month, all revenue shall be divided
equally among qualified volunteer fire departments of Marshall County that presently include
the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant,
Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
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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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45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be applicable only
to Chilton County. (b) There is levied and imposed, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax upon every person, firm, or corporation
engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations
to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of three percent of the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax levied under this section any
rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a...
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