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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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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45-36-241.41
Section 45-36-241.41 Duties; commissions and fees. The revenue commissioner shall perform all
duties relating to the issuing of licenses and titles on motor vehicles in the county which
have heretofore been performed by the judge of probate. The Judge of Probate of Jackson County
is hereby relieved of all duties and responsibilities relative to the issuance of licenses
and titles, payment of taxes collected by the revenue commissioner, and collection of certain
monies on such motor vehicles and titles. The revenue commissioner shall receive the commissions
and fees now allowed the judge of probate for performing these functions, and such fees and
commissions shall be remitted to the county general fund. Reporting and remitting of such
monies shall be made at the same time as other reports and remittances now made by the judge
of probate. (Act 87-331, p. 462, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.41.htm - 1K - Match Info - Similar pages

45-39-241.20
Section 45-39-241.20 Delinquency fee. In Lauderdale County, in addition to all other fees,
penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale
County Commission, but not exceeding twenty dollars ($20) for each month that a tax payment
remains delinquent, shall be paid to the Revenue Commissioner of Lauderdale County for any
tax or license paid to his or her office which is not paid by its delinquency date and deposited
in the county general fund for appropriation for general county purposes. (Act 96-317, p.
359, §1.)...
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45-41-11.01
Section 45-41-11.01 Expense allowances for judge of probate, revenue commissioner, members
of county commission. In Lee County, the judge of probate, the revenue commissioner, and each
member of the county commission shall be entitled to receive an expense allowance in the amount
of three hundred dollars ($300) per month to be paid out of the county general fund for performance
of any in-county duties. This expense allowance shall be in addition to any and all other
compensation or salaries and shall be in lieu of any previously adopted or authorized in-county
allowances for mileage expenses, travel expense allowances, mileage allowances or reimbursements,
per diem allowances, or any other allowances for travel within the county whether provided
for by resolution of the county commission, local law, general law, or any other applicable
law. (Act 2008-441, p. 844, §1.)...
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28-3A-22
Section 28-3A-22 Disposition of proceeds of filing fees and license taxes. The revenue derived
from filing fees, license fees or taxes levied under Section 28-3A-4 and Section 28-3A-21
shall be deposited upon receipt by the board in the State Treasury to the credit of the Beer
Tax and License Fund and each month's receipts shall be distributed to the State General Fund
no later than the end of the following month. County license fees authorized by and levied
pursuant to Section 28-3A-21 shall be collected by the board and the proceeds of such collections
shall be paid by the board into the State Treasury to the credit of the county levying said
license fee and paid semiannually to the governing body of said county. (Acts 1980, No. 80-529,
p. 806, §22.)...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts.
(a) The Jackson County Commission is hereby authorized to fix a county fire protection tax
at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-36-241.47
Section 45-36-241.47 Application and renewal by mail. The revenue commissioner, near the end
of each month, shall mail to each auto owner prior to the month of expiration of the current
year's tag or decal, an application form containing a space for the name and the last known
address of the owner of the motor vehicle, the make, model, year, and vehicle identification
number, the correct amount of ad valorem taxes (state, county, school districts, municipal,
and other), and the amount of the motor vehicle license tax, the cost of tag, issuance, and
handling fee. The form shall also include the final date due without penalty. The revenue
commissioner shall keep a record of each application. Each year thereafter, the revenue commissioner
shall send such application to each auto owner near the end of each month prior to the month
of expiration of the current year's tag or decal. Once the auto owner receives his or her
application, he or she may sign the application form and return it by...
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45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of August
each year, and no later than the thirtieth of September, the county license commissioner shall
mail a form requesting the information hereinafter specified to all owners of motor vehicles.
The form shall be provided by the State Department of Revenue and shall contain spaces for
the name and address of the owner of the motor vehicle, the make, the model and serial number
of the vehicle, and such other information with respect thereto as the Department of Revenue
may prescribe. The form shall also contain a space for the correct amount of the ad valorem
taxes (state, county, school district, and municipal), the amount of the motor vehicle license
due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain
a space for the owner to fill in his or her present address if different from that shown in
the application form and a space for his or her signature. The form...
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