45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from
each producer of coal in Marshall County a privilege or license tax to be known as a severance
tax. The rate of the tax shall be established by the county commission. (b) The tax herein
levied shall be in addition to any state tax heretofore or hereafter imposed on the severance
of coal, but shall be the only severance tax levied by the county on coal. The amount collected
from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed
to the district from which the coal was mined. (c) The Marshall County Commission shall require
each producer of coal in such county to file with the commission a surety bond approved by
the commission guaranteeing payment of the severance tax levied in accordance with this section.
(d) The State Department of Revenue shall collect the severance tax levied by this section
in addition to the severance tax levied by Chapter 13 of...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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16-13-31
Section 16-13-31 Record of receipts and disbursements; apportionment of countywide taxes for
Foundation Program. (a) The tax collector/revenue commissioner of each county must keep a
record of all receipts and disbursements of school funds of his/her county to the local boards
of education of the county. (b) The tax collector/revenue commissioner of each county shall
apportion county-wide taxes collected for the purposes of participating in the Foundation
Program to each local board of education in the county on the basis of the total calculated
costs of the Foundation Program for those local boards of education within the county. The
total calculated costs of the Foundation Program for each local board of education shall be
the sum of state funds received from the Foundation Program and the amount of local effort
required pursuant to paragraph a. of subdivision (3) of subsection (b) of Section 16-13-231.
(c) The apportionment of countywide taxes collected for the purposes of...
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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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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 ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-4-244
Section 45-4-244 Levy of tax; exemptions; disposition of funds. (a) The Bibb County Commission
is hereby authorized to levy and provide for the collection of an additional sales and use
tax, paralleling the state sales and use taxes, on any sales and use in Bibb County in an
amount of one cent ($.01) per dollar of gross sales or usage. (b) There are exempted and excluded
from the provisions of this section the same exemptions and exclusions applicable to the state
sales and use taxes. (c) The proceeds from the taxes provided for herein shall be collected
by the State Department of Revenue. The proceeds, less any costs of collection, shall be deposited
without delay into the Bibb County Treasury. The amount deducted from the proceeds by the
Department of Revenue for the cost of collection shall be an amount equivalent to five percent
of the revenue collected hereunder. (d) The State Department of Revenue shall have the same
authority to enforce the provisions of this section that it has...
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45-4-246
Section 45-4-246 Budgetary operations. The Tax Assessor/Collector of Bibb County, respectively,
shall be responsible for the budgetary operations and functions of his or her office. The
expenses of the office shall be financed on a pro rata share basis from the proceeds of any
state, county, and municipal ad valorem taxes collected in the county in the same manner as
the salary of the tax assessor/collector is paid pursuant to Section 40-6A-2. Any funds retained
by the office pursuant to this section shall be used solely for the operation of the office,
respectively, subject to approval of the budget for the office by the county commission in
the same manner as the budget is currently approved. (Act 2011-592, p. 1324, §1.)...
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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds
from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further
provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06,
less two percent of the actual cost of collection, which shall be retained by the Department
of Revenue, shall be distributed to the Clay County General Fund to be expended as follows:
(1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection
in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial
Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County
Animal Shelter shall annually report to the county commission regarding the expenditure of
the funds in the preceding year. (4) Fifteen percent to the Clay...
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45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. On or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder, the commissioner...
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