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45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines for
false statements. The privilege license tax levied hereunder, except as otherwise provided,
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the privilege license tax accrues. On or before such twentieth
day, every person on whom the amounts levied hereunder are imposed shall render to the county,
on a form or forms prescribed by the county commission, a true and correct statement showing
the gross proceeds of his or her business, for the next preceding month, the amount of gross
proceeds which are not subject to the privilege license tax, or are not to be used as a measurement
of the amounts due by such person and the nature thereof, together with such other information
as the county commission may require, and at the time of making such monthly report such person
shall compute the privilege license taxes due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.63.htm - 1K - Match Info - Similar pages
11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority:
(1) To direct, control, and maintain the property of the county as it may deem expedient according
to law, and in this direction and control it has the sole power to locate the courts in the
rooms of the courthouse and to designate the rooms to be occupied by the officers entitled
to rooms therein, including the circuit judge if resident in the county, and to change the
location of the courts and the designation of the rooms for officers as it may deem best and
most expedient, and this shall be done by order of the county commission entered upon the
minutes of the county commission at a regular meeting of the county commission. In the event
the courthouse is inadequate to supply office rooms for such officers, the county commission
may lease such office rooms in a convenient location in the county site and pay the rental
from the county fund. (2) To levy a general tax, for general county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.htm - 9K - Match Info - Similar pages
45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-200.01.htm - 3K - Match Info - Similar pages
45-26-71.02
Section 45-26-71.02 Taxation. (a) The Elmore County Commission may, by affirmative vote of
a majority of the members of the commission, exercise all powers of taxation not denied or
limited by the Constitution of Alabama of 1901, or by general law. In the exercise of the
taxing power, the commission may provide for the collection and enforcement of taxes not inconsistent
with general law. The commission, however, shall not, under the authority granted in this
section, levy a sales or use tax as defined in Chapter 23 of Title 40, nor a privilege or
license tax on persons within the county engaged in the business of renting or furnishing
a room or rooms, lodging, or accommodations. (b) The Elmore County Commission, in the exercise
of the taxing authority granted in subsection (a), shall provide for public notice and hearings
as follows: (1) The county commission shall hold an advertised public hearing on any tax proposed
to be levied. (2) The public hearing shall be advertised in each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-71.02.htm - 1K - Match Info - Similar pages
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.07.htm - 3K - Match Info - Similar pages
45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed 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 ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state, or have failed or refused to take out a license for operating any
motor vehicle or trailer for which license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
32-6-280
Section 32-6-280 Issuance of distinctive plates; list of eligible retired professional firefighters;
identification; fees; use of plates or tags. (a) As used in this section, the following terms
shall have the following meanings: (1) Professional firefighter means a paid member of a paid
or part-paid fire department of a city, town, county, or other subdivision of the state, including
the chief, assistant chief, warden, engineer, captain, firemen, and all other officers and
employees of the department who actually engage in fire fighting or rendering first aid at
the scene of an accident. (2) Retired professional firefighter means a retired member of a
paid or part-paid fire department of a city, town, county, or other subdivision of the state,
including the chief, assistant chief, warden, engineer, captain, firemen, and all other officers
and employees of the department who actually engaged in fire fighting or rendering first aid
at the scene of an accident. Notwithstanding any other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-280.htm - 7K - Match Info - Similar pages
45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes
of every kind now imposed by law, and shall be collected as herein provided, a privilege or
license tax against the person on account of the business activities and in the amount to
be determined by the application of rates against gross sales, or gross receipts, as the case
may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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