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45-45-244.01
Section 45-45-244.01 Collection; disposition of funds. Any privilege or license fee
levied by the Madison County Commission shall be collected by the Madison County Commission,
and the net proceeds from the privilege or license fee, less a reasonable cost of collection
which shall be retained by the Madison County Commission, shall be paid into the county treasury
and distributed as follows: (1) Fifty percent to the Madison County General Fund. (2) Twenty-five
percent to the Madison County Board of Education to be used for the purchase of school supplies,
books, and equipment but no portion of these funds shall be used to pay for salaries or capital
improvements. (3) Twenty-five percent to volunteer fire departments located in Madison County
to be distributed in the same percentages as the 3 mil ad valorem tax for fire protection
is distributed among the volunteer fire departments located in Madison County. (Act 2011-658,
p. 1748, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.01.htm - 1K - Match Info - Similar pages
9-13-166
Section 9-13-166 Special annual tax for forest protection - Collection, disposition
and expenditure. The tax so assessed shall be collected as other taxes are collected and remitted
to the state Treasurer and placed in a "Forest Protection Fund" to be expended by
the State Forestry Commission of the State of Alabama for forest fire protection in the county,
or any definitely described portion thereof, against which the tax has been assessed. (Acts
1939, No. 562, p. 884, §4; Code 1940, T. 12, §203.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-166.htm - 815 bytes - Match Info - Similar pages
40-18-103
Section 40-18-103 Procedure for setoff and notification of taxpayer. (a) A county or
municipality may submit a debt of at least $25 owed to it for collection under this chapter.
Provided, however, that a county or municipality must submit the debt to the department through
one of the following: (1) The Association of County Commissions of Alabama or an entity established
through the Association of County Commissions of Alabama. (2) The Alabama League of Municipalities
or an entity established through the Alabama League of Municipalities. The organization which
submits a debt on behalf of any county or municipality may assess a reasonable fee, which
shall be twenty-five dollars ($25) for submitting the debt. This fee may be assessed against
the debtor and collected as the first amount set off against any tax refund. (b) Within a
time frame specified by the department, a claimant agency seeking to collect a debt through
setoff shall supply the information necessary to identify each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-103.htm - 5K - Match Info - Similar pages
45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw 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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation,
association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise
taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds.
(b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is
authorized and empowered to levy and collect a county excise and privilege tax on every person
severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of
the coal severed. The tax levied shall be in addition to all other taxes heretofore levied
and imposed by law. (c) The proceeds collected pursuant to this section shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-245.htm - 2K - Match Info - Similar pages
45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer,
or house trailer is taken in trade or in a series of trades as a credit or part payment on
the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-241.htm - 2K - Match Info - Similar pages
40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise
tax due under this chapter shall be made to the Department of Revenue at Montgomery, Alabama,
with checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-6.htm - 2K - Match Info - Similar pages
45-16-140.03
Section 45-16-140.03 Fire protection service fee. - Collection, administration, and
enforcement. The fire protection and emergency medical service fee shall be collected, administered,
and enforced at the same time, in the same manner, and under the same requirements and laws
as are the ad valorem taxes of the state. In the case of a manufactured home, the fee shall
be collected, administered, and enforced at the same time, in the same manner and under the
same requirements and laws as the annual registration fee for manufactured homes provided
in Section 40-12-255. The proceeds of the fee shall be paid into the Coffee County
General Fund. The Coffee County Commission may establish rules and procedures regarding the
transfer, accounting, and holding of the funds, including an administrative fee not to exceed
three percent of the total funds collected. Within 30 days of payment into the general fund,
the Coffee County Commission shall transfer any funds collected on property located in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-140.03.htm - 2K - Match Info - Similar pages
45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Fayette County Judge of Probate and purchased other
than at wholesale in the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers
an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied
and imposed in Fayette County, in addition to all other taxes of every kind now imposed by
law, an excise or use tax on the storage, use, or other consumption in the county of any automotive
vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed
with the Fayette County Judge of Probate and purchased other than at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.htm - 3K - Match Info - Similar pages
45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings.
(a) The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-141.11.htm - 3K - Match Info - Similar pages
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