45-26-244.37
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County
for collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the Elmore County Commission. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Elmore County for that month following collection. The collecting agent shall promptly pay
all amounts collected under this subpart, as the tax is received on or before the first day
of each successive month following collections. The collecting agent shall monthly certify
to the Elmore County Commission the amount collected and paid to Elmore County. All taxes
collected under this subpart shall be paid into the county general fund to be used by the
Elmore County Commission for all lawful purposes. (Act 2000-487, p. 921, §8.)...
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45-6-242.40
Section 45-6-242.40 Collection of special county taxes. Any special county privilege license
tax or taxes authorized in Bullock County under the provisions of Amendment No. 128 to the
Constitution of Alabama of 1901, shall be collected by the State Revenue Department. The State
Revenue Department is authorized to charge Bullock County for collecting the tax its actual
costs, not to exceed five percent of the amount collected and the tax shall be collected in
the same manner as other local taxes are collected by the State Revenue Department. (Act 81-1027,
2nd Sp. Sess., p. 215, §1.)...
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45-1-245.04
Section 45-1-245.04 Cost of collection. The Department of Revenue shall charge and deduct from
the proceeds of the tax levied an amount equal to the cost to the department of making the
collections, and the charge shall not exceed five percent of the total amount of tax collected.
Following that deduction, the department shall pay the remainder of the tax proceeds to the
county. (Act 2019-211, §5.)...
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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...
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40-23-107
Section 40-23-107 Fees. For making the collection of taxes levied under authority of this article,
the licensing official shall be entitled to a fee in an amount equal to five percent of all
revenue collected under this article each month. The fee shall be for the use of the licensing
official. The fee shall be deducted from the tax collections each month and the remainder
of the collections shall be remitted to the Department of Revenue. Notwithstanding the foregoing,
the fee shall be disallowed unless the collections are remitted to the Department of Revenue
within the time allowed by law. In all counties where the licensing official is paid on a
salary instead of a fee basis, all fees allowed under the terms of this section to be paid
to the licensing official shall be paid, by the licensing official, into the county treasury,
or to the official performing the duties of county treasurer. (Acts 1981, No. 81-665, p. 1086,
§8; Acts 1994, No. 94-622, p. 1162, §7.)...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. 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. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
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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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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
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