45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge 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 commissioner and the Elmore 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 Elmore 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 Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.07.htm - 2K - Match Info - Similar pages

45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the 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 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 the 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
the county during the month immediately preceding the certification. The Comptroller shall
issue a warrant each month payable to the county treasurer in an amount equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.06.htm - 2K - Match Info - Similar pages

45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or
other entity, shall charge Marengo County for collecting the tax levied under this subpart
in an amount or percentage of total collections as may be agreed upon by the commissioner,
or other entity, and the Marengo 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
Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into
the State Treasury all amounts collected under this subpart, as the tax is received by the
department or other entity 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 Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages

28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages

45-18-243.07
Section 45-18-243.07 Charge for collection; disposition of funds. The department shall
charge Conecuh 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 Conecuh 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 Conecuh 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 Conecuh County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.07.htm - 1K - Match Info - Similar pages

45-42-200.16
Section 45-42-200.16 Additional fees for mailing expenses. All applications for motor
vehicle tags by mail and the correct amount of taxes and fees shall be received by the county
license commissioner, on or before the last regular work day before the 20th day of each month,
and the commissioner shall mail such tag not later than the end of the same month. The commissioner
shall charge and collect a fee, not to exceed three dollars ($3), for each month vehicle tag
issued by mail, in addition to all other fees prescribed by law. Such additional fees shall
be paid by the owner of the motor vehicle with his or her mailed request for license tags
and such fees collected by the commissioner shall be paid into the general fund of the county.
The actual expense of mailing application forms to the owners of motor vehicles and of mailing
tags as hereinabove provided, shall be paid from the general fund of the county upon warrants
signed by the commissioner and approved by the county commission....
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28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each
supplement eligible county the amount or amounts provided by this section for the purpose
of phasing out the supplement net revenue loss, if any, which would be experienced by supplement
eligible counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result
of the uniform tax levied on beer by this article, continue to experience a decrease in its
net local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages

40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;
advertisement costs. The tax collector shall in each year report on oath to the Department
of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list
on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed
against them cannot be collected, with the amount of taxes, state and county assessed against
each, which shall be termed "list of insolvents," and a list of such persons as
have been overassessed or wrongfully assessed, with the taxes, state and county assessed against
each, which shall be termed "list of errors in assessments," and any taxes which
may be in litigation, in order that the same may be passed upon and determined by the commission.
The tax collector shall cause the said "list of insolvents" to be published twice
during the month of July following the submission thereof at the first regular meeting in
June of...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section
shall be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This
section shall apply only to the Tom Bevill Reservoir Management Area. (1) There is
hereby levied in the incorporated area of the Tom Bevill Reservoir Management Area an additional
two cent ($.02) sales and use tax paralleling the state sales and use tax, as defined in Sections
40-23-1 to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes
provided herein shall be collected by the State Department of Revenue. The department shall
charge the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such
amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue
and the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - Match Info - Similar pages