45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision of this part providing for the responsibility of the county to collect and administer the tax provided in this part, the county may contract with an agent to perform all or any part of its duties pursuant to this part. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the county on a form prescribed by the Department of Revenue, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the county requires. At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages
45-26-80.02
Section 45-26-80.02 Additional costs in certain cases; Elmore County Circuit Clerks Fund; judicial complex. (a) This section shall apply only in Elmore County. (b) In addition to any court costs now authorized in the district, circuit, and juvenile courts of Elmore County, there shall be assessed and collected an additional court cost of thirty dollars ($30) in all civil and criminal cases, including traffic cases, in the district, circuit, and juvenile courts of the county except for protection from abuse cases pursuant to Chapter 5 of Title 30, and small claims cases. (c)(1) One half of the additional court costs collected pursuant to this section shall be deposited into the Elmore County Circuit Clerks Fund and used for the same purposes as the fund is used on September 1, 2011. (2) One half of the additional court costs and fees collected pursuant to this section shall be deposited into the general fund of the county and appropriated by the Elmore County Commission to fund the...
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45-10-243.04
Section 45-10-243.04 Deposit of proceeds. Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the Cherokee County General Fund. (Act 97-604, p. 1064, §5.)...
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45-20-243.04
Section 45-20-243.04 Disposition of funds. Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the Covington County General Fund for any purpose deemed appropriate by the Covington County Commission. (Act 98-658, p. 1444, §5; Act 2009-379, p. 703, §1.)...
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45-24-243.08
Section 45-24-243.08 Disposition of funds. (a) The net proceeds of the tax levied herein shall be distributed as follows: (1) Three fourths cent of the one cent sales tax shall be deposited in the general fund of the county. (2) One-quarter cent of the one cent sales tax shall be deposited to the Dallas County Board of Education directly from the collection agency after collection costs. (b) It shall be the responsibility of the Dallas County Commission to insure that a complete set of financial records are kept in a timely manner and made available to the public upon request. These records shall include a balance sheet and a line item revenue and expense report. (Act 96-623, p. 992, §9.)...
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45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions. (b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows: (1) Two members appointed by the Lauderdale County Commission for a term of four years. (2) Two members appointed by the City of Florence governing body for a term of three years. (3) One member appointed jointly by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.06.htm - 1K - Match Info - Similar pages
28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities permitting sale under article; disposition of proceeds from tax. Any county or municipality which allows the sale of malt beverages under the provisions of this article shall be authorized to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05 on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority to impose such tax within any incorporated municipality within such county. A minimum of 60 percent of the proceeds of such tax shall be used solely for the purpose of public education, with the remainder to be allocated by the county commission or municipal governing body levying and collecting the tax for any other public use. The county commission shall distribute the proceeds of this tax for public education to school systems within the county on the same basis as the total calculated costs of the Foundation...
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45-1-245.05
Section 45-1-245.05 Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Autauga County General Fund. (Act 2019-211, §6.)...
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45-4-244.48
Section 45-4-244.48 Disposition of funds. The proceeds from all taxes collected under this subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty percent of the net proceeds after the cost of collection shall be distributed to the Bibb County Board of Education to be used for the acquisition, construction, maintenance, equipping, and operation of public school facilities, and the board's share of the net proceeds may be pledged as security for the payment of principal and interest on any indebtedness heretofore or hereafter issued to provide public school facilities in the county. The remaining 20 percent of the net proceeds shall be retained by the county and used only for road and bridge construction and maintenance and public safety purposes. (Act 2019-332, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.48.htm - 1K - Match Info - Similar pages
40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds then on deposit in the special fund or funds created for retirement of the bonds equal the amount needed to pay all the principal and interest becoming payable on the bonds within the succeeding 12 months and the funds then on deposit in the reserve fund or funds created for the bonds equal the maximum principal and interest becoming due on the bonds in any one year, the severance tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust Fund, shall be distributed as provided herein; provided however, that if at the end of any fiscal year of the state, beginning with the fiscal year ending September 30, 1987, the Director of the Alabama State Docks Department shall have notified the Director of Finance in writing, at least five days prior to the close of the fiscal year, that the revenues to be derived by the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages
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