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45-22-140
Section 45-22-140 Forest fire protection. (a) The county governing body of Cullman County is
authorized, when the need exists, to provide protection against forest fires in Cullman County
by participating in the Alabama Forestry Commission's fire protection program in the manner
hereinafter specified. (b)(l) After the Cullman County governing body has determined that
such a need does exist in Cullman County, the governing body may, in the manner hereinafter
specified, provide for a financial charge or tax to be paid by the owners of forest land located
in Cullman County for the use of land for timber growing purposes amounting to the whole or
any part of the cost of such fire protection program, but not in excess of fifteen cents ($0.15)
per acre, provided such financial charge or tax is not greater than the benefit accruing to
such forest land due to the availability of such fire protection. (2) "Forest lands"
as used in this section, shall mean any land which supports a forest...
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45-25-242.02
Section 45-25-242.02 Statement of sales and withdrawals. On or before the 20th day of each
month after November 13, 1959, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart, and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this Subpart. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon conviction...
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45-25-242.42
Section 45-25-242.42 Statement of sales and withdrawals. On or before the 20th day of each
month after October 10, 1975, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this subpart. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon conviction...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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45-11-244.07
Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to be levied
pursuant to this part shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with any interest and penalties with respect thereto, shall constitute and be secured by a
lien upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county, the State Department of
Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-11-245.06
Section 45-11-245.06 Enforcement; taxes a lien; special counsel. The taxes authorized to be
levied pursuant to this part shall constitute a debt due the county and may be collected by
civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with any interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom the taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the State which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county, the State Department
of Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-7-241
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University and all other
institutions of higher learning in the state, whether such institutions by denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Butler County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
45-41-244.59
Section 45-41-244.59 Use of proceeds. (a) 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), subject to Section 45-41-244.60, shall be applied and used as follows: (1)
If no public building securities have been issued and are then outstanding and if the acquisition,
construction, and equipment of the courthouse improvements and the justice center have not
been completed, the entire proceeds shall be used for the purpose of paying costs of acquiring,
constructing, and equipping the courthouse improvements or a justice center (including land
acquisition costs), or both, or accumulated for subsequent use therefor; (2) If no public
building securities have been issued and are then outstanding and if the acquisition, construction,
and equipment of the courthouse improvements and the justice center have been completed but
the costs thereof have not been fully paid, the entire proceeds...
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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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