45-1A-43
Section 45-1A-43 Sales and use tax rates in Prattville; disposition of funds. (a) Notwithstanding
any provision of law to the contrary, in addition to all other taxes, including, but not limited
to, municipal gross receipts license taxes, there is hereby levied in those portions of the
City of Prattville that are located in Elmore County an additional general sales and use tax
in an amount necessary to equalize the general sales and use tax in all of the City of Prattville.
Provided, however, the additional general sales and use tax levied herein shall not apply
to automobiles, manufacturing machinery, farm machinery, or vending sales. (b) The tax levied
by this section shall be collected at the same time and in the same manner as other
Elmore County sales and use taxes and the proceeds shall be distributed by the first day of
each month as follows: (1) Fifty percent to the Elmore County General Fund, of which 10 percent
shall be placed in a special fund to be used for improvements...
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45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or
other entity, shall charge Marengo County for collecting the tax levied under this subpart
in an amount or percentage of total collections as may be agreed upon by the commissioner,
or other entity, and the Marengo County Commission. The charge shall not exceed five percent
of the total amount of the tax collected in the county. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into
the State Treasury all amounts collected under this subpart, as the tax is received by the
department or other entity on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Marengo County during the month immediately preceding the...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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11-32-24
Section 11-32-24 Funding - Amount paid by authorizing county. The annual amount to be
paid to the authority by the authorizing county is to be ascertained by first determining
the amount of ad valorem taxes collected for the county from within the city limits of each
municipality served by the authority. The authorizing county shall pay to the authority each
year out of its general funds an amount equal to five and one-half percent (5.5%) of the first
eighteen million, one hundred eighty-one thousand, eight hundred nineteen dollars ($18,181,819)
of ad valorem taxes collected within the city limits of all municipalities served by the authority
plus and two and one-half percent (2.5%) of the ad valorem tax collected within the city limits
of all municipalities served by the authority in excess of eighteen million, one hundred eighty-one
thousand, eight hundred nineteen dollars ($18,181,819). In addition, the governing body of
the authorizing county shall, at its sole discretion, make a...
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40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise
tax due under this chapter shall be made to the Department of Revenue at Montgomery, Alabama,
with checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
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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.)...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of
Alabama finds and declares that it is the intent of the Legislature that the provisions of
this section clarify but not change existing law and supplement existing law, by clarifying
and showing the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular
Session, and supplementing Act 2001-361, 2001 Regular Session, concerning the distribution
of the proceeds of the Calhoun County portion of the levelized excise tax on beer levied pursuant
to Chapter 3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized
state excise tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the
Calhoun County Judge of Probate and paid to the Calhoun County Commission. All of the tax
proceeds shall be distributed by the Calhoun County Commission as follows: (1) The first one
thousand five hundred dollars ($1,500) of the proceeds each month shall be deposited in...

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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette 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 of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section
216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies
ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills)
of the assessed value of such property, which tax revenues are authorized to be used for general
municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901,
now appearing as Section 217(f) of the Official Recompilation of the Constitution of
Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after
a public hearing on such proposal, that the City Council of Dothan be authorized to increase
the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated
therein by up to an additional one and one-half percent (15 mills) of the assessed value of
such property, and has further proposed that such additional net ad valorem tax...
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