11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject to a referendum in the counties it proposes to serve, levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided, however, that the rate of such tax on any person, firm, or corporation engaged in the type of business described in Section 40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described in such section. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue, and it shall have the power and authority, in addition to the authority now in it vested by law: (1) To have and exercise general and complete supervision and control of the valuation, equalization, and assessment of property, privilege, or franchise and of the collection of all property, privilege, license, excise, intangible, franchise, or other taxes for the state and counties, and of the enforcement of the tax laws of the state, and of the several county tax assessors and county tax collectors, probate judges, and each and every state and county official, board, or commission charged with any duty in the enforcement of tax laws, to the end that all taxable property in the state shall be assessed and taxes shall be imposed and collected thereon in compliance with the law and that all assessments on property, privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-9-71
Section 45-9-71 Structure and operation. (a) The Court of County Commission of Chambers County is hereby abolished, and there is created in lieu thereof the Chambers County Commission, to be composed of five commissioners as hereinafter provided. Each commissioner shall be a resident and qualified elector of a commissioner's district as provided herein, and shall be elected by the electors of the county at large at the general elections held in November of 1974 and November of 1976. Each commissioner shall serve four years from the first Monday after the second Tuesday in January next following his or her election, and until his or her successor is elected and qualified. In the event of a vacancy, the same shall be filled by appointment by the Governor for the unexpired term. Commissioners for Districts 2 and 4 shall be elected in 1974. Commissioners for Districts 1, 3, and 5 shall be elected in 1976. (b) The commissioner's districts of the county as prescribed in subsection (a) of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-71.htm - 3K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic, spirituous, vinous, or fermented liquors in any county subject to this subpart shall file with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties a bond in the approximate sum of two times the average monthly tax estimated by such official which shall be due by the applicant. The bond filed with such official shall be in such form and amount as may be approved by such official. If a bond is filed, it shall be executed by a surety company licensed and duly authorized to do business in Alabama, shall be payable to the county subject to this subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be conditioned upon the payment by the applicant to the judge of probate, license commissioner, director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.04.htm - 6K - Match Info - Similar pages
45-2-82
Section 45-2-82 Branch offices of the judge of probate and revenue commissioner. (a) This section shall only apply in Baldwin County. (b)(1) In addition to the main courthouse in Bay Minette, the Legislature hereby authorizes the judge of probate and revenue commissioner to operate offices in the branch courthouses located in the Cities of Foley and Fairhope year-round, an additional office in Bay Minette, removed from the main courthouse, at the county seat in Bay Minette year-round, and an additional office in Robertsdale year-round. The judge of probate and revenue commissioner shall employ a clerk and other personnel to perform all the functions that are authorized by law to be performed for their respective offices. The offices shall remain open during the normal business hours set by the Baldwin County Commission. (2) All documents for recordation shall be recorded in a timely manner at the main courthouse, at the branch courthouses, or at the Central Baldwin County Annex in...
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45-36-83
Section 45-36-83 Expense allowance. The Judge of Probate for Jackson County, Alabama, shall be entitled to receive as an expense allowance a sum equal to 30 percent of the salary paid to such judge by the county. The expense allowance herein provided for shall be in lieu of any expense allowances heretofore provided by law for such judge. Such expense allowance shall be payable in equal monthly installments on warrants drawn on the county general fund. (Act 85-93, 1st Sp. Sess., p. 125, §1.)...
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45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart. (2) The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent care fund of such county provided for in this subpart. (3) The judge of probate, license commissioner, director of county department of revenue, or other...
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45-1-241.09
Section 45-1-241.09 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner and may be treated as compensation for retirement purposes. (b) Effective beginning the next term of office, the annual salary of the Revenue Commissioner of Autauga County shall be increased by twelve thousand dollars ($12,000) and the expense allowance provided for in subsection (a) shall be null and void. (c) Notwithstanding any other provision of law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue to receive any cost-of-living or other salary increases granted by the county commission to other elected officials in the county. (Act 2017-119, §2.)...
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45-10-82
Section 45-10-82 Expense allowance; salary. (a) The probate judge, tax assessor, and tax collector of Cherokee County shall each receive an additional annual expense allowance in the amount of two thousand nine hundred dollars ($2,900) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. The expense allowance shall expire at the termination of the current term of office of such officers. (b) Beginning with the next term of office, the probate judge, tax assessor, and tax collector shall receive a total annual salary of fourteen thousand dollars ($14,000) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. (Act 80-354, p. 475, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-82.htm - 1K - Match Info - Similar pages
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