45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco
or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars,
but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or
other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which are prepared in such manner suitable for smoking
in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...

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45-46-210
Section 45-46-210 Motor vehicle user fee. (a) In Marengo County, in addition to all
other charges, costs, taxes, or fees levied by law on the issuance of all motor vehicle license
tags for passenger automobiles and trucks of any nature, the Marengo County Commission is
hereby authorized to levy a user fee of five dollars ($5) per tag. Such user fee shall be
collected as are all other license tag fees in Marengo County and the net revenues paid into
the general fund of the Marengo County treasury and shall be distributed by the Marengo County
Commission as they deem appropriate for the operation of Marengo County. (b) The provisions
of this section are cumulative to any and all other laws relating to motor vehicle
license tags and charges, costs, taxes, or fees levied and collected therefrom. (Act 95-782,
p. 1859, §§ 1, 2.)...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section,
the following words and terms shall have the following meanings unless the context clearly
indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2)
PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless telecommunications service from
a seller for any purpose other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases
prepaid wireless telecommunications service in a retail transaction. (4) PREPAID WIRELESS
TELEPHONE SERVICE. A service that meets all of the following requirements: a. Authorizes the
purchase of CMRS, either exclusively or in conjunction with other services. b. Must be paid
for in advance. c. Is sold in units or dollars whose number or dollar value declines with
use and is known on a continuous basis. (b) Notwithstanding any other provision of this chapter,
the current CMRS emergency telephone service charge established under...
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32-6-541
Section 32-6-541 Distribution of proceeds. The net proceeds of the additional revenues
derived from sales of the distinctive plates, less administrative costs including the costs
of production of the plates incurred by the Revenue Department, shall be distributed by each
judge of probate or license commissioner to the state Comptroller for the fiscal year ending
September 30, 1998. The first two thousand dollars ($2,000) received by the state Comptroller
shall be used to satisfy the appropriation specified in Section 4 of Act 97-469. Thereafter,
the state Comptroller shall distribute thirty-one dollars ($31) per tag monthly to the Alabama
Cotton Producers and four dollars ($4) per tag to the Southern/Southeastern Cotton Growers
and Ginners Association. The Alabama Cotton Commission and the Southern/Southeastern Cotton
Growers and Ginners Association shall use these funds for the promotion of the production,
distribution, improvement, marketing, use, and sale of cotton as authorized by...
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32-6-571
Section 32-6-571 Distribution of proceeds. (a) The net proceeds of the additional revenues
derived from sales of the distinctive plates, less administrative costs including the costs
of production incurred by the Revenue Department in producing the plates, shall be distributed
by each judge of probate or license commissioner to the state Comptroller. The first two thousand
dollars ($2,000) received by the state Comptroller shall be used to satisfy the appropriation
specified in Section 4 of Act 97-544 for the fiscal year ending September 30, 1998.
Thereafter, the state Comptroller shall distribute the proceeds monthly to the Alabama Sports
Festival, Inc. (b) For every license plate or tag purchased by a resident of a particular
county, one-half of the proceeds received by the Alabama Sports Festival, Inc., shall be given
to the Alabama Sports Festival, Inc., County Local Organizing Committee to be used for the
benefit of athletes residing in the county which participates in the...
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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge Cherokee County for collecting the sales tax
levied under this subpart such amount or percentage of total collections as may be agreed
upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall
not, in any event, exceed 10 percent of the total amount of the sales tax collected in the
county under this subpart. Such charge for collecting such sales tax may be deducted each
month from the gross revenues from such sales tax before certification of the amount of the
proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay
into the State Treasury all tax collected under this subpart, as such tax is received by the
Department of Revenue, and on or before the first day of each successive month (commencing
with the month following the month in which the department makes the first collection...
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45-21-242.07
Section 45-21-242.07 Disposition of funds. The proceeds from the tax authorized less
the actual cost of collection, not to exceed five per centum shall be paid by the State Department
of Revenue to the Crenshaw County Commission on a monthly basis. Each municipal fire chief
may expend that department's share in any manner he or she deems necessary for the operation
and equipment for that fire department, except none shall be expended for salaries. Volunteer
fire departments and rescue squads shall expend their shares only as prescribed in their respective
bylaws or articles of incorporation, except no proceeds distributed under this part shall
be expended for salaries. The funds shall be divided equally among the eligible fire departments,
rescue squads, and Crenshaw County Association of Volunteer Fire Departments. (Act 96-604,
p. 947, §8.)...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall
have the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County
Commission of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline
or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction
by the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission
shall furnish additional and sufficient personnel to the county tax assessor's office for
the purpose of researching and obtaining the name of each county resident that owns a motor
vehicle. The name of the owner shall be placed on a separate monthly roster, depending on
the first letter of their last name as set forth by Act 79-797. This roster shall be completed
by the first day of November 1980. (b) The tax assessor shall, on the first day of December,
1980, mail to each auto owner who is to purchase auto tags in January 1981, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, 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...
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