45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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32-5A-191.4
Section 32-5A-191.4 Ignition interlock devices. (a) As used in Section 32-5A-191, the term,
"ignition interlock device" means a constant monitoring device that prevents a motor
vehicle from being started at any time without first determining the equivalent blood alcohol
level of the operator through the taking of a breath sample for testing. The system shall
be calibrated so that the motor vehicle may not be started if the blood alcohol level of the
operator, as measured by the test, reaches a blood alcohol concentration level of 0.02. (b)
The ignition interlock device shall be installed, calibrated, and monitored directly by trained
technicians who shall train the offender for whom the device is being installed in the proper
use of the device. The use of a mail in or remote calibration system where the technician
is not in the immediate proximity of the vehicle being calibrated is prohibited. The Department
of Forensic Sciences shall promulgate rules for punishment and appeal for...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. Such charge for collecting the special taxes for the county may be deducted
each month from the special sales and special use taxes collected before certifying the amount
of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall
pay into the State Treasury all county taxes collected under this subpart, as such taxes are
received by the department of revenue; and on or before the first day of each successive month,
commencing with the month following the month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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45-47-244.28
Section 45-47-244.28 Charge for collection. The State Department of Revenue shall charge Marion
County for collecting the special taxes herein levied by this subpart, the cost of making
such collections which charge shall not exceed five percent of the amount collected. Such
charge may be deducted once each month from the special sales and use taxes collected before
certifying the amount of special taxes due Marion County. The Commissioner of Revenue shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the tenth day of each successive month,
commencing with the month following the month in which the department makes the first collection
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Marion
County during the month immediately preceding the making of such...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge
for collection and administration. (a) All such taxes collected and administered by the Department
of Revenue shall be collected and remitted to the governing bodies of the various counties
in the manner as provided for the collection and administration of taxes for cities or towns
as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized
to charge the counties for collecting and administering the taxes its actual cost, not to
exceed two percent of the amount collected, and to do any and all things pertaining to the
collection and administration of the taxes for the various counties as the department is authorized
to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180
through 11-51-185. (b) For the purpose of this section, the terms collection and administration
shall have the same meaning as in Section...
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45-3A-30.06
Section 45-3A-30.06 Costs of collections; remainder of proceeds. The designated collection
agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the
cost to the agency of making the collections and the charge shall not exceed five percent
of the total amount of tax collected. Following that deduction, the agent shall pay the remainder
of the tax proceeds to the city general fund. (Act 2000-372, p. 586, §7.)...
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45-10-243.06
Section 45-10-243.06 Deduction of cost of making collections. The Department of Revenue shall
charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the
department of making the collections and the charge shall not exceed five percent of the total
amount of tax collected. Following that deduction, the department shall pay the remainder
of the tax proceeds to the county general fund. (Act 97-604, p. 1064, §7.)...
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