45-45A-35.04
Section 45-45A-35.04 Modification of ad valorem taxation rate - Referendum; implementation. The modification in the rate at which the Amendment 8 school tax may be levied and collected in the city pursuant to this part is subject to the favorable vote of a majority of the qualified electors residing in the city who vote on the proposed change at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373 and, in respect of any county in which the city is then situated, the corresponding reduction prior to or contemporaneously with the levy, of the rates of the special school ad valorem taxes levied in any part of the city therein for public school purposes, all to the end that the Amendment 8 school tax may thereafter be levied by the city throughout the city school district at rates not exceeding the aggregate of the rates at which the Amendment 8 school tax and the special school ad valorem taxes were levied on taxable property located in portions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-35.04.htm - 1K - Match Info - Similar pages
45-20A-11
Section 45-20A-11 Levy of ad valorem tax. (a) Pursuant to subsection (f) of Amendment No. 373 of the Constitution of Alabama of 1901, and a resolution heretofore adopted by the governing body of the City of Andalusia after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes heretofore levied, additional ad valorem taxes as provided in subsection (b). (b) The increase in the rate of tax, as provided in this subsection, is subject to the approval of a majority of the qualified electors who vote on the question of whether the City of Andalusia shall be authorized to increase its current ad valorem tax rate by an additional 15 mills to be used by the Andalusia City School Board and increase its tax rate by five mills to be used exclusively for normal city operations and capital expenditures, either or both. The ballot used at such election shall contain the words "for an additional 15 mills increase to be used by the Andalusia City School...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20A-11.htm - 2K - Match Info - Similar pages
45-10-242
Section 45-10-242 Authorization to increase ad valorem school tax. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment No. 373 to the Constitution of Alabama of 1901, the Cherokee County Commission is hereby authorized to increase the countywide ad valorem school tax presently being levied by 10 mills on each one hundred dollars ($100) worth of taxable property in Cherokee County. Such 10 mill increase in ad valorem tax shall be levied and collected by the governing body of Cherokee County for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990 (the tax for which year will be due and payable October 1, 1990) and ending with the levy for the tax year October 1, 2008, to September 30, 2009 (the tax for which year will be due and payable October 1, 2009) for public school purposes with the proceeds from such increase to be expended at the direction of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-242.htm - 1K - Match Info - Similar pages
29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31 of each year, any county or city required to report local motor fuel excise tax rate information to the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the transportation department regarding the total amount of local motor fuel excise tax revenues collected by the county or city for the immediately preceding fiscal year and the total amount of the revenues expended on road and bridge maintenance and improvement during that same fiscal year. The transportation department shall collect the information and deliver a report to the Joint Transportation Committee on or before March 31 of each year. (b) The powers and duties of the Joint Transportation Committee shall be as follows: (1) It shall review and shall consider concurring with the long-range plan of the transportation department as such plan exists at the date of the meeting called for the purpose of reviewing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-4.htm - 7K - Match Info - Similar pages
45-45A-35.01
Section 45-45A-35.01 Defintions. For purposes of this part, the following words have the following meanings: (1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901. (2) AMENDMENT 8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901, now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012. (3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM TAXES. Those certain ad valorem taxes authorized to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-35.01.htm - 2K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon request of the county commission, engage the Department of Revenue to collect and administer any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy. Subject to subsections (d) and (e) below, the department shall collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which there is a corresponding state levy on behalf of the requesting county. Any county sales, use, rental, or lodgings tax levy administered and collected by the Department of Revenue pursuant to this section, whether the levy is imposed pursuant to the authority of Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
45-48A-11.02
Section 45-48A-11.02 Total special ad valorem tax for public school or education purpose. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, there is hereby approved a total special ad valorem tax to be levied and collected annually in the municipality for any public school or education purpose (including without limitation capital improvements for any public school or education purpose, debt payments for any public school or education purpose, or any other public school or education purpose) at the uniform rate of one dollar thirty-five cents ($1.35) on each one hundred dollars ($100) worth of taxable property in the municipality pursuant to Sections 216 and 217(f) to the Constitution of Alabama of 1901, as amended, for a period of 30 years beginning with the levy for the tax year October 1, 2007, to September 30, 2008 (the tax for which year to be due and payable October 1, 2008), and ending with the levy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.02.htm - 2K - Match Info - Similar pages
11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution of the governing body of any municipality and the filing of a certified copy of the enabling ordinance or resolution with the Department of Revenue, collect all municipal privilege or license taxes in the nature of a sales or use tax levied or assessed by a municipality under the provisions of a municipal ordinance or resolution duly promulgated and adopted by the governing body of the municipality, or levied by past or future special or local acts of the Legislature. Except as set out below and as otherwise provided in this section, the levy shall parallel the corresponding state levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate procedures, provisions, statutes of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-180.htm - 3K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected, as herein provided, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within this state in the business of contracting to construct, reconstruct or build any public highway, road, bridge, or street, an amount equal to five percent of the gross receipts derived from performance of such contracts. The term "gross receipts" is herein defined to include only those amounts derived and received by the contractor from the performance of such contracts. (b) The proceeds of the taxes levied by this section, after deduction of the cost of administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d), the Department of Revenue shall collect and administer the municipal sales, use, rental, and lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute reports, forms, and other information as may be necessary to provide for the collection and administration of any municipal tax it collects and administers and, on request, shall make all reports available for inspection by the governing body of the municipality. In collecting and administering a municipal sales, use, rental, or lodgings tax, the department shall have all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
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