45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is 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 collection hereunder the commissioner...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is 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 collection...
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45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five 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 Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, 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 Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is 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 collection...
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45-22-243.38
Section 45-22-243.38 Purpose. The clear intent of the Legislature in the passage of this subpart
was and continues to be to authorize the County Commission of Cullman County to levy both
a sales and use tax pursuant to this subpart. (Act 2006-397, p. 1004, §1.)...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to collect as herein provided, a privilege or license
tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Marion County Judge of Probate and purchased other than
at wholesale in the county from any person, firm, or corporation which is not a licensed dealer
engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an
amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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45-5-241.20
Section 45-5-241.20 Additional ad valorem tax; Water Authority created; referendum. (a) Pursuant
to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount
County Commission may levy, in addition to any other tax, an ad valorem tax in the amount
of two mills on each dollar of taxable property in the county. The revenue from the additional
tax shall be paid to the Blount County Water Authority Trust Fund, which shall be a separate
fund within the county general fund and shall be used only for the expansion of existing facilities
and service of water authorities in the county. There is created the Blount County Water Authority
which shall administer the fund. The authority shall be composed of one member from each town
council if the town council operates the water department, one member from each water authority,
one member for each water board in existence on May 15, 1992, and one member appointed by
the county commission. All appointees to the authority...
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45-26-243
Section 45-26-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of
Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may
levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each dollar
of taxable property in the county effective October 1, 1996, and an additional ad valorem
tax in the amount of 3 mills on each dollar of taxable property in the county effective October
1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from
the additional tax shall be paid to the county board of education to be used for general education
purposes. (b) The increase in the rate of the tax as provided by this section is subject to
the approval of a majority of the qualified electors of the county who vote on the proposed
increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p.
994, §§1, 2.)...
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