45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages
45-9-245.07
Section 45-9-245.07 Charge for collection. The collection agency may charge Chambers County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Chambers County Commission. The charge shall not exceed two percent of the total amount of the tax collected in the county if collected by the Department of Revenue or the actual cost of collection, whichever is less. If collected by an entity or agency other than the state, the collection charge shall be two percent of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Chambers County for that month. The collection agency shall pay into the Chambers County General Fund all amounts collected under this part, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.07.htm - 1K - Match Info - Similar pages
45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Baldwin 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.107.htm - 2K - Match Info - Similar pages
45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the 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 hereunder the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.27.htm - 2K - Match Info - Similar pages
45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the Lowndes County Commission, but such charge shall not, in any event, exceed five percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Lowndes 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 hereunder the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.37.htm - 2K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and empowered to levy either a county gasoline tax that would remain in effect indefinitely in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use tax in all areas of the county that would only be in effect from its date of imposition until December 31, 1995, at which time such sales and use tax would expire and no longer be in effect. (b) Should the county commission choose to impose a gasoline tax under subsection (a), such tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County. Such gasoline and motor fuel taxes levied under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.htm - 3K - Match Info - Similar pages
45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.11.htm - 2K - Match Info - Similar pages
45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages
45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.02.htm - 2K - Match Info - Similar pages
|