45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
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 on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, 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; provided, however, that any person engaging or continuing in...
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11-83-2
Section 11-83-2 One half of road tax, etc., collected in county to be paid to municipalities
therein. The county commission, where there is levied a road tax, general or special, or where
by the tax levy a portion of the tax is levied for or devoted to the purpose of constructing,
repairing, or maintaining roads and highways of any description in the county, except the
special tax authorized by Section 215 of the Constitution, shall pay over each year
to each municipality therein one half of the money collected on such road tax on the property
located in such municipality. (Acts 1909, No. 183, p. 303; Code 1923, §6774; Code 1940, T.
12, §130.)...
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45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale
County, Alabama, outside the city limits of Florence, 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, 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 (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion 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),
for a period of 36 months, an amount equal to two percent, and thereafter...
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45-29-241
Section 45-29-241 Disposition of funds. (a) Of the proceeds of the oil and gas severance
tax provided by Sections 40-20-1 through 40-20-13, which are distributed to the County General
Fund of Fayette County, or to the general fund of any municipality therein, 20 percent of
such proceeds shall be transferred to the county education department and shall be used as
follows: Five percent shall be used for classroom supplies and equipment, which shall be in
addition to any classroom support provided by the state; five percent shall be used for the
repair, renovation, or new construction of educational buildings or facilities, or for the
purchase of new school buses; and 10 percent shall be used only for capital improvements,
renovation, or to replace funds pledged to capital improvement projects. (b) The five percent
pledged for school supplies shall be distributed by the county board of education to the principal
of each public school located within the county on a per student basis. (c)...
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45-3-243.20
Section 45-3-243.20 Additional tax for public school purposes in School Tax District
No. 1. In addition to any taxes now authorized or that may hereafter be authorized by the
Constitution and laws of the State of Alabama, there is hereby approved an additional special
district ad valorem tax to be levied and collected annually in the Barbour County Board of
Education School Tax District No. 1, as hereinafter described, in Barbour County for public
school purposes in the district at the uniform rate of forty cents ($0.40) on each one hundred
dollars ($100) worth of taxable property in the district pursuant to Amendment 373 to the
Constitution of Alabama of 1901, for a period of 30 years beginning with the levy for the
tax year October 1, 2012 to September 30, 2013 (the tax for which year to be due and payable
October 1, 2013) and ending with the levy for the tax year October 1, 2042 to September 30,
2043 (the tax for which year to be due and payable October 1, 2043), the levy and...
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45-38-242
Section 45-38-242 Disposition of funds from oil and gas severance task. (a) Of the proceeds
of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are
distributed to the county General Fund of Lamar County, or to the general fund of any municipality
therein, 10 percent of such proceeds shall be transferred to the county education department
and shall be used as follows: Five percent shall be used for classroom supplies and equipment,
which shall be in addition to any classroom support provided by the state, and five percent
shall be used for the repair, renovation, or new construction of educational buildings or
facilities, or for the purchase of new school buses. (b) The five percent pledged for school
supplies shall be distributed by the Lamar County Board of Education to the principal of each
public school located within the county on a per student basis. (c) The principal of each
school shall control/distribute the moneys received by the school as...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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45-22-243.10
Section 45-22-243.10 Distribution of proceeds. The proceed of any taxes herein authorized
to be levied shall be distributed as follows: (1) Forty-five percent to the general fund of
the City of Cullman. (2) Fifteen percent to the general fund of Cullman County to be used
by the County Commission. (3) Fifteen percent to the Cullman County Commission to the credit
of the road fund. (4) Ten percent to the Cullman County Commission for use by the Cullman
County Board of Education. (5) Ten percent to the municipalities of Cullman County incorporated
prior to May 18, 2020, except Cullman, to be distributed on a population basis. (6) a. Five
percent to the rural volunteer fire departments of the county, to be equally distributed among
the following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle
Ground, Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden
City, Gold Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa,...
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