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45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed
by this subpart shall be paid to the judge of probate and the judge of probate, after first
reimbursing the county general fund for expenses incurred in the administration and enforcement
of this subpart, and after deducting for his or her own use and benefit the commission as
hereinafter provided, shall, between the eleventh and twentieth of each month distribute the
remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated
among the municipalities within the county upon the basis of the respective sales of cigarettes
within each municipality during the preceding calendar month; and 40 percent to be prorated
among the city and county boards of education for educational purposes on the basis of the
previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart
the judge of probate shall be entitled to a commission of two and one-half...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-25.htm - 16K - Match Info - Similar pages
45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
45-32-243
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount
of the exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene
County and distributed as follows: (1) Five percent shall be paid to the judge of probate
as commission for the collection and administration of the tax. (2) Twenty percent shall be
paid to the county general fund to be distributed equally to the municipalities in Greene
County. (3) Thirty percent shall be paid to the county general fund to be distributed to the
Greene County Board of Education. (4) Five percent shall be paid to the county general fund
to be used exclusively for indigent health care. (5) Forty percent shall be paid to the county
general fund. (Act 84-530, p. 1151, §1; Act 88-627, p. 986, §1; Act 2003-194, 1st Sp. Sess.,
p 514, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-243.htm - 1K - Match Info - Similar pages
45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law,
in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected
by the county judge of probate and distributed as follows: The entire amount of tax shall
be paid to the Etowah County Commission and the net revenue, after reimbursing the county
general fund for all expenses incurred in the administration and enforcement of the tax, shall
be distributed, as follows: a. For beer delivered for retail sale within the corporate limits
of a municipality having a board of education, all such proceeds shall be distributed according
to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3
percent to the local boards of education of Etowah County, to be divided pro rata among them
in accordance with the most recent average daily membership figures, to be used for capital
outlay purposes, renovation and repairs and to preserve teacher units under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-20.htm - 5K - Match Info - Similar pages
45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.07.htm - 6K - Match Info - Similar pages
45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office
is established as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within
the judge of probate's office of Covington County a license division which shall issue all
motor vehicle licenses. The judge of probate shall charge and collect the same fee that is
prescribed in the general law for a like assessment and collection of ad valorem taxes and
sales taxes on motor vehicles. All such fees and commissions on ad valorem taxes, and casual
sales and use tax shall be the property of the county and shall be paid into the general fund
of the county. The county commission shall furnish suitable office space and provide the necessary
forms, books, stationery, records, equipment, and supplies as are furnished pursuant to law
by the State Department of Finance or the Comptroller. The county commission shall also provide
such clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
45-43-242.20
Section 45-43-242.20 Disposition of funds. (a) This section shall apply to Lowndes
County only. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190
to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected
and paid to the county pursuant to that paragraph shall be paid to the Lowndes County Commission
who, after distributing eight hundred dollars ($800) per month, from the proceeds of the tax
to the judge of probate, shall distribute the tax as follows: (1) One cent ($.01) per container
shall be distributed to each municipality as each municipality's population is in proportion
to the total population of all municipalities located within the county. (2) One cent ($.01)
per container to be distributed as follows: a. One-tenth to the county board of education.
b. One-tenth to the district court judge as an expense allowance. c. Four-fifths to the county
commission. (3) The remainder to be equally divided between the public school...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.20.htm - 1K - Match Info - Similar pages
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