45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such county; provided that the excise tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax levied pursuant to this part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages
45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within the City of Florence, Alabama, and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such county; provided that the excise tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax levied pursuant to this part upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.01.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-242.htm - 3K - Match Info - Similar pages
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson 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 tax shall be levied upon 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 authorized 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-26-60
Section 45-26-60 Compensation. (a)(1) The Coroner of Elmore County shall receive a total compensation of seven hundred eighty-four dollars ($784) per month to be paid out of the county general fund on a monthly basis. (2) The Elmore County Commission may adjust the salary and benefits of the coroner by resolution. (3) This subsection validates salary and benefits paid to the Coroner of Elmore County retroactive to January I, 1995; however, it does not authorize payments in addition to those received by the Coroner of Elmore County prior to June 18, 1999. (b) With prior approval by the county commission, the commission is authorized to reimburse the county coroner for actual expenses incurred in the operation of his or her office and further may pay the coroner for actual mileage in an amount not to exceed the amount paid to other county employees in the performance of their duties. The provisions of this subsection shall be retroactive to January 20, 1991. (c) The coroner may appoint a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-60.htm - 1K - Match Info - Similar pages
45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission 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 Marshall 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 Marshall County. There shall be excluded from the levy of any such tax, any sales or use which shall take place in any incorporated municipality in Marshall County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body, in its discretion, may submit the question of levying any such tax to a vote of the qualified electors in any portion of Marshall County in which any such tax is proposed to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum, shall be paid by the State Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Coffee County Commission into a special account to be used exclusively for county fire protection purposes. The county commission shall be authorized to enter into a service contract with the Coffee County firefighters association which represents more than one fire department to provide fire protection to a part or all of the county. The county commission shall be authorized to develop criteria which shall be met by the association with which it enters into contract. The compensation for the contract shall be paid from funds in the special account. The association may be composed of volunteer fire departments or both...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.23.htm - 2K - Match Info - Similar pages
45-32-170
Section 45-32-170 Board of health fees. (a) The Greene County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. Any fees to be charged under the authority of this section by the county health department shall be subject to approval by the respective county commission prior to implementation. The health department is hereby authorized to charge and collect such fees. All fees collected shall be in addition to any and all federal, state, and local appropriations. Any fees collected shall be processed in accordance with the recommendations of the Department of Examiners of Public Accounts. (b) No person shall be denied any service because of that person's inability to pay. The county board of health may establish a sliding fee scale based on one's ability to pay. (c) This section shall not apply to nor affect any fees otherwise authorized, set, or collected under state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-170.htm - 1K - Match Info - Similar pages
45-43-170.04
Section 45-43-170.04 Solid waste disposal - Fees; public nuisances. (a) The Lowndes County Commission shall by resolution provide for the orderly collection of fees charged under this article. The county commission may establish a periodic payment system and is authorized to purchase necessary supplies and materials and employ personnel necessary to effectuate any such periodic payment system. Such periodic payment system may be effected by the county by negotiating with any one or more public or private utilities providing service in the county for the periodic billing of such fees and the collection thereof on behalf of the county by one or more such utilities. Any delinquencies in any such payments shall entitle the county to pursue any remedy provided in this article including the enforcement of any lien obtained hereunder. The county may agree to pay reasonable compensation to any such utility for its services in connection with the collection and payment to the county of all such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-170.04.htm - 6K - Match Info - Similar pages
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