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45-11-244.10
Section 45-11-244.10 Use of proceeds. The proceeds of any taxes levied pursuant to the
authorization contained in this part shall be used only for the purpose of providing funds
to pay the costs of construction, maintenance, and operation of hospital facilities in the
county. The entire proceeds derived by the county from the taxes herein authorized to be levied,
including any income derived from the investment of such proceeds, shall be paid over and
deposited, promptly upon receipt thereof, into a separate and distinct fund or account of
the county, which shall be accounted for as other county funds; provided, however, the governing
body of the county shall have the further power to designate as the agency of the county to
construct, maintain, and operate the hospital facilities any public hospital corporation heretofore
or hereafter organized for hospital purposes in the county. When a public hospital corporation
shall be so designated, the proceeds of the taxes thereafter collected...
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45-11-245.09
Section 45-11-245.09 Use of proceeds. The proceeds of any taxes levied pursuant to the
authorization contained in this part shall be used only for the purpose of providing funds
to pay the costs of construction, maintenance, and operation of hospital facilities in the
county. The entire proceeds derived by the county from the taxes herein authorized to be levied,
including any income derived from the investment of such proceeds, shall be paid over and
deposited, promptly upon receipt thereof, into a separate and distinct fund or account of
the county, which shall be accounted for as other county funds; provided, however, the governing
body of the county shall have the further power to designate as the agency of the county to
construct, maintain, and operate the hospital facilities any public hospital corporation heretofore
or hereafter organized for hospital purposes in the county. When a public hospital corporation
shall be so designated, the proceeds of the taxes thereafter collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.09.htm - 2K - Match Info - Similar pages
45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during
which proceeds from the taxes herein levied are paid and thereafter, the county treasurer
shall make monthly distributions of the proceeds so paid to him or her as follows: (1) From
the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91,
shall be paid each month to the Cullman County Health Care Authority Board, a public corporation
existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature
of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars
and thirty-three cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the
residue of the proceeds from the taxes herein levied that remains each month after the payment
provided for in subdivision (1) (the residue consisting of that portion of the tax levied
in Section 45-22-243.91 that remains each month after making the payment provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.99.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. 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. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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45-11-244.11
Section 45-11-244.11 Effective date; termination of levy of taxes. (a) If the governing
body of the county elects to levy and impose any of the taxes herein authorized to be levied
and imposed, it shall specify in the resolution levying and imposing such taxes the first
day of the second calendar month next following that during which such levy is made as the
effective date of such levy. Such resolution may provide such other terms or provisions relating
to the levy, collection, administration, and enforcement of such taxes as are not contrary
to or inconsistent with the provisions of this part. (b) The governing body of the county
may, at any time and from time to time after the levy of any of the taxes herein authorized,
but subject to succeeding provisions of this section, and subject to constitutional
limitations on the impairment of contracts, terminate any of the taxes herein authorized to
be levied by it. (c) No tax levied hereunder may be terminated by the county, as authorized...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.11.htm - 2K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-11-245.10
Section 45-11-245.10 Authorizing resolution; termination of levy of taxes. (a) If the
governing body of the county elects to levy and impose the taxes authorized by this part,
it shall adopt an authorizing resolution levying and imposing such taxes. Such authorizing
resolution shall be retroactive and curative as provided in Section 45-11-245.11, and
the adoption of such authorizing resolution shall authorize and confirm the levy, imposition,
and continuation of such taxes from August 1, 2014, until such levy and imposition is terminated
in accordance with the terms and conditions of this section; provided, however, that
a credit shall be allowed against the payment of such taxes as provided in Section
45-11-245.12. Such authorizing resolution may provide such other terms or provisions relating
to the levy, collection, administration, and enforcement of such taxes as are not contrary
to or inconsistent with the provisions of this part. (b) The governing body of the county
may, at any...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected, as
herein provided, a privilege or license tax against the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
11-95-2
Section 11-95-2 Definitions. The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein and shall, except
where the context otherwise requires, be deemed to cover both singular and plural: (1) ALTERNATING
DIRECTOR. The director initially elected by the governing body of the authorizing municipality
and thereafter alternately by the governing bodies of the authorizing county and the authorizing
municipality. (2) APPLICANT. A natural person who files a written application with the governing
body of any county and with the governing body of any municipality located wholly or partially
within such county in accordance with the provisions of Section 11-95-3. (3) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an authorizing resolution.
(4) AUTHORIZING MUNICIPALITY. Any municipality the...
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