45-19-243.07
Section 45-19-243.07 Charge for collection; disposition of funds. The department shall charge Coosa County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Coosa County Commission. The charge shall not exceed two percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Coosa County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Coosa County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer...
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45-23-244.05
Section 45-23-244.05 Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum shall be paid by the State Department of Revenue to the Dale County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Dale County Commission into a special account to be used exclusively for fire protection purposes in Dale County. The Dale County Commission shall be authorized to enter into service contracts with individual fire departments or with associations which represent more than one fire department, or both, to provide fire protection to a part or all of the county. The compensation for the contracts shall be paid from funds in the special account. The Dale County Commission shall be authorized to develop certain standards and criteria which shall be met by all fire departments with which it enters into contract. (b) It is the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-244.05.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property. Thirty-five percent of the tax shall be earmarked to the county general fund to be used for general county purposes; and 65 percent of the tax shall be distributed to the county board of education. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected. (Act 87-541, p. 826, §1.)...
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45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be applicable to portions of Houston County outside the corporate limits of the City of Dothan. (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 six 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 authorized to be levied under this section any rentals or services taxed under Division 1, commencing with Section...
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45-39-140.03
Section 45-39-140.03 Fire protection service fee - Collection, administration, and enforcement. The fire protection service fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. The proceeds of the fee shall be paid into a special county fund. Within 30 days of payment into the special fund, the county commission shall divide the funds equally among all eligible volunteer fire departments. The county commission may establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds. (Act 90-441, p. 604, §4.)...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all county 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 Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes County during the month immediately preceding the...
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45-45-233.23
Section 45-45-233.23 Earnings; Madison County Work Release and Pretrial Release Fund. Any person released from jail pursuant to Section 45-45-233.20 shall pay to the county a sum equal to 25 percent of his or her gross earnings earned while so released. The court having jurisdiction of the case, as a condition to releasing a prisoner pursuant to this subpart, may require that the prisoner establish a payroll deduction for the payment of any sums due hereunder. All sums so collected, whether by payroll deduction or otherwise, shall be paid over to and collected by the Madison County Commission and deposited to a separate fund to be known as the Madison County Work Release and Pretrial Release Fund. (Acts 1978, No. 488, p. 530, § 4; Act 80-546, p. 849, § 1.)...
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45-49-235.03
Section 45-49-235.03 Mobile County Pretrial Release and Jail Diversion Fund. Any person released from jail pursuant to Section 45-49-235 shall pay to Mobile County an amount not greater than a sum equal to 25 percent of his or her gross earnings earned while so released. The court having jurisdiction of the case, as a condition to releasing a prisoner pursuant to this part, may require that the prisoner establish a payroll deduction plan for the payment of any monies due under this part. All monies so collected, whether by payroll deduction or otherwise, shall be collected by the Mobile County Commission and deposited to a separate fund to be known as the Mobile County Pretrial Release and Jail Diversion Fund. (Act 91-647, p. 1219, § 4.)...
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45-7-20
Section 45-7-20 Distributions of beer tax proceeds. Any law to the contrary notwithstanding, in Butler County, the proceeds of the beer tax collected pursuant to Section 28-3-190, shall be paid and distributed as follows: (1) All taxes collected on sales within the corporate limits of a municipality shall be paid to the municipality who shall, after deducting three percent for administering the tax, distribute 33 percent to the Butler County Board of Education and retain the balance for the general fund of the municipality. (2) All taxes collected on sales outside the corporate limits of a municipality shall be paid to the Butler County Commission, who shall, after deducting three percent for administering the tax, distribute 33 percent to the Butler County Board of Education, and retain the balance for the general fund of the county. (Act 84-803, p. 220, §1.)...
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