45-41-244.66
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars ($100) of revenue collected and two percent of all revenue collected over one hundred dollars ($100) from such taxes each calendar month; such fee shall be for the use of the tax collector. The fee allowed herein shall be deducted from the tax collections each calendar month and the remainder of such collections shall be remitted to the county; provided, however, such fee shall be disallowed unless such collections are remitted to the county within the time allowed by law. If the tax collector is paid on a salary instead of a fee basis, all fees allowed under the terms of this section to be paid to the tax collector shall be paid, by the tax collector, into the county treasury, or to the official performing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.66.htm - 1K - Match Info - Similar pages
45-42-160
Section 45-42-160 Participation in acreage protection program. (a) The County Commission of Limestone County is authorized, when the need exists, to provide protection for the forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County by participating in the Alabama Forestry Commission's acreage protection program in the manner hereinafter specified. (b)(1) After the Limestone County Commission has determined that such a need does exist in Limestone County, the county commission may, in the manner hereinafter specified, provide for a financial charge to be paid by the owners of forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County for the use of the land for timber growing purposes and the protected acreage therein, amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge is not greater than the benefit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-160.htm - 3K - Match Info - Similar pages
45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County is authorized, when the need exists, to provide protection against forest fires in Marion County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Marion County Commission has determined that such a need does exist in Marion County, the county commission, in the manner hereinafter specified, may provide for a finance charge to be paid by the owners of forest lands located in Marion County for the use of the 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 ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (2) Forest lands, as used in this section, shall mean any land which supports a forest growth or which is being used or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-140.htm - 3K - Match Info - Similar pages
45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin County is authorized, when the need exists, to provide for the protection of forests from fire, insects, disease, beavers, and other pests in Baldwin County by participating in the Alabama Forestry Commission's forest protection program in the manner hereinafter specified. (b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin County, the county commission may, in the manner hereinafter specified, provide for a finance charge to be paid by the owners of forest lands located in Baldwin County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such forest protection as specified in subsection (a). (2) "Forest lands" as used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-141.htm - 3K - Match Info - Similar pages
45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers. (a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.htm - 2K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.02.htm - 2K - Match Info - Similar pages
12-1-19
Section 12-1-19 Monthly reports of clerks of circuit, district and municipal courts as to fines, fees, etc., collected. The clerks of the circuit courts and the clerks of the district and municipal courts in this state shall each prepare a monthly report on a form to be approved by the Chief Examiner of Public Accounts showing by totals the amount of fines, trial tax, district attorney fees and other fees that accrue to benefit of the state, county or municipality that were collected the preceding month. The report forms shall be prepared in triplicate. The original copy shall be furnished the State Comptroller, the duplicate copy shall be furnished the county commission, and the triplicate copy shall be retained in the office of the clerk. All laws or parts of laws and all rules or regulations requiring reports with a detailed itemization of collections by cases are hereby repealed to the extent that they conflict with this section; provided, that nothing contained in this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-1-19.htm - 1K - Match Info - Similar pages
16-13-142
Section 16-13-142 County and city treasurer to certify estimated funds available. On or before the first day of September, the county treasurer of each county and the city treasurer of each city, the county tax assessor, or the official or officials in each county and city who are charged by law with the responsibility of determining or estimating revenues to be available for the operation of government in that county or city, shall certify in writing through the county or city superintendent of education in charge of schools in that county or city to the county or city board of education the assessed valuation of property on which taxes are to be collected during the next fiscal year and the amount of school taxes which may reasonably be expected to be derived from assessed valuations during that year. This official or these officials shall also certify in writing through the county or city superintendent of education to the county or city board of education the amount which may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-142.htm - 1K - Match Info - Similar pages
40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be due at the same time the return is due. Remittance of the tax levied by this article shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the department for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by this article. The department and the Secretary of State shall each promulgate a regulation listing those persons who are authorized to execute the privilege tax return and the extension request, and the annual report, respectively, which shall permit the taxpayer's return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent years, there shall be appropriated to the department as a first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-26.htm - 2K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
|