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45-15-200
Section 45-15-200 County license inspector. (a) In Cleburne County, any law or parts of laws
to the contrary notwithstanding, and notwithstanding the provisions of Section 40-12-10 as
amended, providing for the appointment of license inspectors under certain conditions, the
county commission is authorized to appoint the Cleburne County License Inspector, and the
powers, duties, and functions of such position are hereby vested in such appointee. All fines,
fees, and penalties collected by such inspector shall be paid into the general fund of the
county and disbursed as provided by law. (b) The county commission shall determine if the
position of Cleburne County License Inspector is full-time or part-time; in addition to those
duties and powers set by general law, the commission may, from time to time, prescribe other
functions and duties as it may feel are warranted. The compensation of the county license
inspector shall be set by the county commission. (c) The sheriff shall transfer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-200.htm - 1K - Match Info - Similar pages
45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.htm - 2K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-39-200.14
Section 45-39-200.14 Applications for motor vehicle license tags. The county license commissioner
shall take application for replacement of motor vehicle license tags which have been lost,
destroyed, or mutilated, and forward such application to the State Department of Revenue in
the same manner that judges of probate or license inspectors are directed to do under this
code. For services in this connection, he or she shall charge and collect the same fees prescribed
in this code. Such fees, less the amount required by this code, sent with the application
to the State Department of Revenue, shall be the property of the county and shall be paid
into the general fund of the county at the same time that other monies due the county pursuant
to this part are paid. (Act 79-107, p. 129, §15.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.14.htm - 1K - Match Info - Similar pages
45-41-200
Section 45-41-200 License inspector. (a) In Lee County, there is hereby created and established
the office of county license inspector. The county commission shall appoint the license inspector
who shall serve at the pleasure of the appointing authority and under the supervision of the
appointing officials. (b) The salary of the license inspector shall be in such sum as shall
be approved by the county commission and shall be payable in biweekly installments out of
any county funds available. (c) The license inspector shall upon entering upon the duties
of his or her office take the oath of office prescribed in the constitution, and shall enter
into bond, which bond shall be conditioned as other official bonds are conditioned and be
in such penal sum and form as the county commission may prescribe. The bond shall be approved
by and filed with the judge of probate of the county and may be made by any surety company
or companies authorized and qualified to do business in the State of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-200.htm - 2K - Match Info - Similar pages
45-42-200.14
Section 45-42-200.14 Applications for motor vehicle license tags. The county license commissioner
shall take applications for replacement of motor vehicle license tags which have been lost,
destroyed, or mutilated, and forward such application to the State Department of Revenue in
the same manner that judges of probate or license inspectors are directed to do under this
code. For services in this connection, he or she shall charge and collect the same fees prescribed
herein. Such fees, less the amount required by this code, sent with the application to the
State Department of Revenue, shall be the property of the county and shall be paid into the
general fund of the county at the same time that other monies due the county pursuant to this
part are paid. (Act 84-804, p. 221, § 15.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.14.htm - 1K - Match Info - Similar pages
45-49-201.20
Section 45-49-201.20 License fees - Motor vehicle, business, professional. (a) In Mobile County
there is hereby authorized to be charged and collected by the license commissioner, judge
of probate, revenue commissioner, or other public officer performing like duties an issuance,
application, or license transfer fee as follows: (1) Motor vehicle license tag or validation
decal issuance fee ...$1.00 (2) Motor vehicle license transfer fee (with completed application
form) ... .50 (3) Motor vehicle license transfer fee (without completed application form)
... 1.00 (4) Business license issuance fee... 1.00 (5) Business license mail fee ... 1.00
(6) Professional license issuance fee ... 1.00 (7) Professional license mail fee ...1.00 (8)
Transfer or issuance of all other licenses under Sections 40-12-41 to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-201.20.htm - 1K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
45-49-171.44
Section 45-49-171.44 Funding - Additional revenues. The county commission also shall obligate
such additional revenues from the General Fund of Mobile County in the amount of any oil and
gas severance tax revenues being held in escrow designated for Mobile County and collected
pursuant to Act 79-434 and Act 80-708, and in the amount of any funds transferred from the
License Commissioner of Mobile County to the General Fund of Mobile County which relates to
beer taxes; such revenues to be used to the extent the board may require same to perform properly
its duties as provided in Section 45-49-171.41 after such funds authorized in Section 45-49-171.43
have been appropriated and paid out by the board. Provided, however, that in the event that
oil and gas severance tax revenues held in escrow and collected pursuant to Act 79-434 and
Act 80-708 and distributed to the General Fund of Mobile County are reduced by judicial decree,
the county commission shall obligate funds from its general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.44.htm - 1K - Match Info - Similar pages
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