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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee,
for collecting the taxes levied under this subpart, may retain and deposit to the General
Fund of Houston County, for general fund purposes and uses, five percent of the total amount
of the taxes collected in the county under this subpart. The amount shall be in lieu of any
payment to Houston County for collecting the special tax and may be deducted each month from
the gross revenues from the special tax before distribution of the balance of the tax as herein
provided. The charge for collecting such taxes may be deducted each month from the gross revenues
from the taxes before Houston County or its designee issues the county's checks or warrants
each month payable as hereinafter specified in an amount equal to the amount so collected
less the collection fee paid to Houston County. (b) If the designee of the Houston County
Commission is the State Department of Revenue, in that event only, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.07.htm - 1K - Match Info - Similar pages
11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after
September 1st each year, the Judge of Probate of Houston County, if he or she elects to do
so, may mail an application in the form and containing the information hereinafter provided
to all owners of motor vehicles listed as such in the motor vehicle license records, including
transfers, in the probate office or, at his or her option, to such owners as request that
such application be mailed to them. (b) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of the motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, and municipal, and...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.htm - 3K - Match Info - Similar pages
45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 shall
be due and payable in monthly installments on or before the twentieth day of the month next
succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. All taxes levied in this
subpart shall be paid to and collected by the State Department of Revenue at the same time
and along with the collection of the state sales tax and the state use tax. On or prior to
the due dates of the taxes herein levied, each person subject to such taxes shall file with
the State Department of Revenue a report or return in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.23.htm - 2K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales, use,
and lodging taxes. (a) All persons or companies, including, but not limited to, those cited
in this chapter, other than governmental entities, which have statutory exemption from the
payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter 23
of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the type
of transaction or whether the tangible personal property is subject to sales and use tax or
whether the accommodations are subject to lodgings tax, shall be required to annually obtain
a certificate of exemption from the Department of Revenue. This requirement does not supersede
or replace the provisions of Section 40-9-14.1 or any other provision of statute requiring
an entity to obtain a certificate of exemption. This article only applies to entities that
have been granted a general exemption from sales, use, or lodging taxes. The...
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