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45-47-245.05
Section 45-47-245.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less
the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department
of Revenue to the Marion County Commission to be deposited in two separate accounts to the
credit of either the Marion County Water Coordinating and Fire Prevention Authority or the
Marion County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the Marion
County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the Marion County
Volunteer Fire and Rescue Association, to be divided as follows: a. Twenty-five percent to
the Marion County Firefighters Association. b. Ten percent to rescue squad associations. c.
Five percent to public licensed ambulance services if such services are authorized and created
by such association. (b) The Marion County Fire and Rescue Association shall have authority
to promulgate rules and regulations having the force and effect...
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45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of the rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax authorized to be
levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and
used by the state, a county, or a municipality of this state shall not be subject to the payment
of license taxes levied, but shall display permanent license plates. Any agency which obtains
or possesses a vehicle through a lease-purchase or an installment-sales agreement with an
option to buy shall be considered as owning the vehicle for purposes of this section. The
purchasing agent or other officer of the state, county, or municipality, shall apply to the
Department of Revenue giving the make, type, model, and vehicle identification number of the
vehicle or vehicles owned and used by the state, county, or municipality, together with any
other information the department may require, which shall be furnished under oath by the applying
officer. If upon examination the application appears correct to the department, it shall issue,
to be placed on the motor vehicles, the number of license plates,...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) 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 engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds to be
matched; obligation limitations; role of department; unobligated funds. (a) There is created
within the state a program to be known as the Rural Access Program. (b) The following revenues
sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes distributed
to the Department of Transportation and deposited in the Public Road and Bridge Fund under
the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of the base year
receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor fuel tax receipts
that exceed 105 percent of the base year receipts compounded annually shall be allocated to
the Rural Access Program for allocation to the 67 counties of the state. (2) Other funds including,
but not limited to, matching funds provided by counties. (c) Allocation of the revenue received
shall be as follows: (1) Other funds shall be...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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