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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. 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 section.
Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages
8-6-110
Section 8-6-110 Definitions. The following words and phrases, as used in this article, shall
have the following meanings: (1) AUTHORIZING ACT. Any of the following statutes or acts: a.
Any of the following sections, as amended: Section 11-20-1 et seq., relating to industrial
revenue bonds to be issued by counties; Section 11-54-20 et seq., relating to industrial revenue
bonds to be issued by municipalities; Section 11-54-80 et seq., relating to industrial revenue
bonds to be issued by municipal industrial development boards; Section 11-58-1 et seq., relating
to industrial revenue bonds to be issued by municipal medical clinic boards, Section 22-21-170
et seq., relating to industrial revenue bonds to be issued by county and municipal hospital
authorities; and Section 11-20-30 et seq., relating to industrial revenue bonds to be issued
by county industrial development boards. b. The following acts of the Alabama Legislature:
Act No. 4, enacted at the 1956 Second Special Session of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-6-110.htm - 5K - Match Info - Similar pages
34-7B-13
Section 34-7B-13 Exemptions from chapter. This chapter does not apply to any of the following
persons, activities, or services: (1) Service in the case of emergency or domestic upheaval,
without compensation. (2) Licensed medical professionals operating within the scope of their
normal practice. (3) Personnel of the United States armed services performing their ordinary
duties. (4) Any public trade school or other public school or school program under the purview
of the State Board of Education or a local board of education. (5) Any person who only occasionally
dresses hair and receives no compensation therefor, or does any other act or thing mentioned
in this chapter, without holding himself or herself out to the public as a provider of any
practices defined in this chapter for compensation. (6) Departments in retail establishments
where cosmetics are demonstrated and offered for sale but where no other acts of cosmetology
or barbering are performed. (7) The licensees of any county or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-7B-13.htm - 1K - Match Info - Similar pages
45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-242.htm - 3K - Match Info - Similar pages
45-23-141.07
Section 45-23-141.07 Transfer of funds upon dissolution or abandonment. Upon dissolution or
abandonment of any eligible volunteer fire department or emergency medical service squad,
any remaining funds derived from this part or any assets purchased with funds derived from
this part, after all lawful indebtedness has been satisfied, shall be transferred to the county
commission. The county commission shall transfer the funds in the following manner: If a volunteer
fire department is abandoned or dissolved, funds shall be transferred to the county firefighters
association. If an emergency medical service squad is abandoned or dissolved, funds shall
be transferred to the county rescue squad association. Those associations shall distribute
remaining funds in the best interest of providing emergency medical services and fire protection
in the area once served by the abandoned or dissolved fire department or emergency medical
service squad. In the event there are no volunteer fire...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.07.htm - 1K - Match Info - Similar pages
45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.33.htm - 3K - Match Info - Similar pages
45-45-161
Section 45-45-161 Distribution of payments. (a)(1) Pursuant to the authority granted by Section
40-28-2, Madison County's share of payments made by the Tennessee Valley Authority to the
state in lieu of ad valorem taxes shall be distributed in the following manner: (1) Up to
one percent of such payments each year shall be used to establish, equip, and maintain a legislative
delegation office. All decisions concerning the Madison County Legislative Office including,
but not limited to, revenue, income, or purchases shall be made by resolutions of the delegation
adopted by a concurrent majority of the Madison County delegation, senators and house of representative
members, each house voting separately. Such resolution may provide an operation procedure
for the delegation office. The Madison County Commission shall immediately pay such amounts
from such funds as the Madison County legislative delegation may request. Requests shall be
in the form of a resolution passed by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-161.htm - 8K - Match Info - Similar pages
45-2-243.81
Section 45-2-243.81 Definitions. For the purposes of this subpart, the following words have
the following meanings: (1) GOVERNMENTAL INFRASTRUCTURE. Any facilities, systems, or services
that are owned and operated by or on behalf of a political subdivision for any of the following
purposes: a. Storm water, drainage, and flood control. b. Roads and bridges. c. Capital expenditures
related to law enforcement and public safety, fire protection, emergency medical services,
public park and recreational facilities, and public schools. d. Maintenance and upkeep of
facilities or resurfacing of roadways where needed because of the impact of new development.
(2) IMPACT FEE. A charge or assessment imposed by a political subdivision against new development
in order to generate revenue for funding or recouping the costs of governmental infrastructure
necessitated by and attributable directly to the new development. The term includes the dedication
of land for public parks or payments made in lieu...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.81.htm - 3K - Match Info - Similar pages
45-32-150.16
Section 45-32-150.16 Disposition of funds. All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this part shall be paid to the Treasurer of
Greene County and deposited by the treasurer in the county treasury to the account of the
Greene County Racing Commission. All such monies remaining, after payment of expenses incurred
in the administration of this part, including the payment of the salaries and expenses of
the members and employees of this commission, shall be distributed on a quarterly basis as
follows: (1) There shall be distributed to the Greene County Commission an amount not to exceed
two hundred thousand dollars ($200,000) per year: a. To pay principal of and interest on bonds,
warrants or other securities at any time thereafter issued by the Greene County Commission
for the purpose of providing and equipping the existing jail facility; or constructing new
jail facilities and renovating, improving, and equipping existing jail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-150.16.htm - 6K - Match Info - Similar pages
45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(b) There is levied and imposed, in addition to all other taxes of every kind now imposed
by law, a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to transients
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room; provided,
however, that there is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Division 1, commencing with Section...
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