45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Twenty percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to the county commission regarding the expenditure of the funds in the preceding year. (4) Thirteen percent to the Clay County Commission to be deposited into a special fund in the county treasury and, subject to an application process developed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.07.htm - 2K - Match Info - Similar pages
45-28-210
Section 45-28-210 Motor vehicle user fee. (a) In Etowah County, in addition to all other charges, costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for passenger automobiles and trucks of any nature, the Etowah County Commission is hereby authorized to levy a user fee of one dollar ($1) per tag. Such user fee shall be collected as are all other license tag fees in Etowah County and the net revenues paid into the general fund of the county treasury and shall be distributed by the county commission as they deem appropriate for the operation of the county. (b) The provisions of this section are cumulative to any and all other laws relating to motor vehicle license tags and charges, costs, taxes, or fees levied and collected therefrom. (Act 91-160, p. 213, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-210.htm - 1K - Match Info - Similar pages
45-45-243
Section 45-45-243 Disposition of funds - General fund. Any law to the contrary notwithstanding, in Madison County, of the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section 28-3-190, Chapter 3, Title 28, in addition to the one-eighteenth allocated to the county general fund, four cents ($0.04) per case shall be paid into the county general fund for the purposes of county government. The remainder shall be distributed as provided in paragraph t. of subdivision (2) of subsection (c) of Section 28-3-190. (Act 82-881, 3rd Sp. Sess., p. 435, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-243.htm - 889 bytes - Match Info - Similar pages
45-45-244.01
Section 45-45-244.01 Collection; disposition of funds. Any privilege or license fee levied by the Madison County Commission shall be collected by the Madison County Commission, and the net proceeds from the privilege or license fee, less a reasonable cost of collection which shall be retained by the Madison County Commission, shall be paid into the county treasury and distributed as follows: (1) Fifty percent to the Madison County General Fund. (2) Twenty-five percent to the Madison County Board of Education to be used for the purchase of school supplies, books, and equipment but no portion of these funds shall be used to pay for salaries or capital improvements. (3) Twenty-five percent to volunteer fire departments located in Madison County to be distributed in the same percentages as the 3 mil ad valorem tax for fire protection is distributed among the volunteer fire departments located in Madison County. (Act 2011-658, p. 1748, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.01.htm - 1K - Match Info - Similar pages
45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the Cullman County Commission at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied pursuant to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.33.htm - 1K - Match Info - Similar pages
45-28-91.04
Section 45-28-91.04 Transfer of funds, contracts, assets. etc. Any and all funds held by and any contracts of the Civic Center Authority on May 14, 2009, shall be transferred to the Etowah County Tourism Board established by this part. Any and all funds held by or distributed to the Gadsden-Etowah County Tourism Board pursuant to Section 45-28-243 shall be transferred immediately on May 14, 2009, to the Etowah County Tourism Board established by this part. All assets, real property, and personal property held by the Gadsden-Etowah County Tourism Board and Civic Center Authority existing on May 14, 2009, shall be transferred to the new board and the Gadsden-Etowah County Tourism Board and Convention Center Authority is hereby abolished. Notwithstanding any provision of this part, this part shall not affect any funding received by the Clean and Beautiful Community Commission pursuant to Section 45-28-243 or any other act, resolution, or ordinance. (Act 2009-497, p. 917, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-91.04.htm - 1K - Match Info - Similar pages
45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the county commission at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied pursuant to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in that event, the person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.02.htm - 1K - Match Info - Similar pages
12-19-72
Section 12-19-72 Circuit and district court filing fee - Distribution. The filing fees collected in civil cases shall be distributed as follows: (1) For cases filed on the small claims docket of the district court in which the matter in controversy, exclusive of interest, costs, and attorney fees, totals one thousand five hundred dollars ($1,500) or less, seventeen dollars ($17) to the Fair Trial Tax Fund; thirteen dollars ($13) to the State General Fund; and five dollars ($5) to the county general fund. (2) For cases on the small claims docket of the district court in which the matter in controversy, exclusive of interest, costs, and attorney fees, exceeds one thousand five hundred dollars ($1,500) but does not exceed three thousand dollars ($3,000), twenty-one dollars ($21) to the Fair Trial Tax Fund; seventy-five dollars ($75) to the State General Fund; five dollars ($5) to the Advanced Technology and Data Exchange Fund; and eight dollars ($8) to the county general fund. (3) For...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-72.htm - 6K - Match Info - Similar pages
45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall only apply to Choctaw County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The county commission may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed pursuant to this section shall not apply to any person, firm, or corporation engaged in the business of selling machines at retail used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to the county commission regarding the expenditure of the funds in the preceding year. (4) Fifteen percent to the Clay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244-07.htm - 2K - Match Info - Similar pages
|