45-45-201.16
Section 45-45-201.16 Purpose. It is the intent and purpose of the foregoing sections of this part to provide a more convenient and efficient method of issuing licenses and to render a better service to the people of the county, by incorporating in one county office the assessment and collection of all taxes on motor vehicles and the issuance of all licenses with the exceptions herein provided. (Acts 1971, No. 1862, p. 3024, § 18.)...
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45-25-241
Section 45-25-241 DeKalb County Rural Water Authority. (a) In addition to any penalty heretofore imposed by law for the late payment of ad valorem taxes in DeKalb County, there is imposed a delinquent payment penalty in the amount of one dollar ($1) per day on that portion of ad valorem taxes due to the county as prescribed on each bill of assessment distributed, as provided by law, to property owners in the county. The additional penalty hereby imposed for late payment of the county portion of any ad valorem taxes due shall be administered and collected in the same manner as now prescribed by law for any existing delinquent payment penalties on taxes including the placement of liens on properties on which payment of such taxes may be delinquent. It is the express intent of this section that the additional penalty herein imposed shall apply only to the county portion of any ad valorem taxes due and payable as provided by law and that the additional penalty shall not be applicable to...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of every kind now imposed by law, a privilege or license surcharge upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of one dollar and fifty cents ($1.50) per night per room, rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-243.01.htm - 2K - Match Info - Similar pages
45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing within Greene 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 sales of each business, and when his or her books are not so kept he or she shall pay the tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-49-181.11
Section 45-49-181.11 Maintenance and installation of traffic control devices. Upon acceptance of any public roads into the county road maintenance system, the county engineer shall instruct the appropriate road maintenance departments to commence maintenance and to install the appropriate traffic control devices. The chair for any selected road which does not fulfill the provisions of this part by the dates established herein and not granted a one- year extension by the county commission shall be allowed to reapply for the next available future program. (Act 2019-307, § 13.)...
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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions; records; penalty and interest. (a) The taxes levied by this part shall become effective, or go into effect, on the first day of the calendar month next following the calendar month in which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied and shall be collected by the director of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed against every person engaged in the county in the business of renting or furnishing any room or rooms, lodging or accommodations, to any transients in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The director of revenue shall pay to the Colbert County Tourism and Convention Bureau...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to one percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax levied by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by...
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45-32-246.06
Section 45-32-246.06 Enforcement. The taxes levied by this part, together with the interest and penalties which are authorized herein, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to or relating to the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of taxes levied by this part. The taxes levied by this part shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Greene County. (Acts 1977, No. 487, p. 636, §7.)...
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45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission shall establish an account or accounts within the general fund of the county for payment of such amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The county commission shall place into such account or accounts an amount equal to the sum of one-half, or 50 percent, of all oil and gas severance tax revenues, designated for and distributed to the General Fund of Mobile County, and remaining after distribution of those revenues to the Mobile County Board of Health and the Mobile County Board of Education provided for by Section 45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of Chapter 20, Title 40, as amended, not to include any and all net revenues held in escrow, as a result of litigation, for Mobile County which have been collected pursuant to Act 79-434 and Act 80-708. (b) Allocation of such revenues for indigent care shall not exceed five...
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11-87-1
Section 11-87-1 Creation, establishment, etc., authorized; promulgation of rules and regulations; joint operation. The governing body of any county or the governing body of any municipality within such county is hereby authorized to create and establish, maintain and operate ambulance service within the county, or within the municipality, to promote the health, welfare, and safety of the residents of the county and municipality and of citizens and others traveling within such county and may make all needful rules and regulations for the control and management of such service. The governing body of the county and the governing body of any municipality within the county may unite in the establishment of such ambulance service, if deemed expedient, making such service common for the use of the county and of the municipality, and may make rules and regulations for the control and management thereof, and shall jointly have the same powers and authority herein conferred upon each. The...
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