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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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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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 Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-19-70.08
Section 45-19-70.08 County engineer; powers and duties; compensation; equipment and facilities.
(a) The chair, with the approval of the county commission, shall employ a county engineer,
who shall be a qualified and competent civil engineer, possessing all of the qualities as
specified for county engineers pursuant to law. The county engineer shall devote his or her
time and attention to the maintenance and construction of the Coosa County public roads, highways,
bridges, ferries, and county shop, and shall, during his or her employment, reside in Coosa
County. The county engineer shall serve at the pleasure of the county commission. (b) The
County Engineer of Coosa County shall perform all of the following duties: (1) Employ, supervise,
and direct all assistants necessary to properly maintain and construct the public roads, highways,
bridges, ferries, and county shop of Coosa County, and shall prescribe their duties and discharge
employees for cause or when not needed. (2) Perform...
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45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby
authorized with or without a referendum of the people, to levy and impose, in addition to
all other taxes, including municipal gross receipts license taxes now imposed by law, a special
county privilege license tax paralleling the state sales tax, such privilege license tax to
be determined by the application of rates against gross sales or gross receipts, as the case
may be, and within specified areas at the rate of one percent of the gross proceeds of sales
or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum
election on the issue of an additional sales tax in any manner which it deems appropriate
and the costs of such election shall be paid from the county general fund. (b) There are exempted,
however, from the provisions of this section and from the computation of the amount of the
tax imposed in this section, the gross receipts of any...
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45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital improvement
fund. (a) Every licensee conducting race meetings pursuant to this subpart shall pay to the
racing commission for its use, a tax on the total contributions to all pari-mutuel pools conducted
or made on a racetrack licensed under this subpart in an amount equal to eight percent until
April 17, 1992, and seven percent thereafter. Except as otherwise provided in this subpart,
the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent of the amount
contributed to the pari-mutuel pool, including the tax provided in this section. In addition
to the 19 percent commission authorized to be withheld from pari-mutuel pools, the licensee
may deduct an additional two percent commission from all pari-mutuel betting pools in which
the bettors are required to select three or more dogs. After the deduction of the tax percentages
for the use of the racing commission, the percentage...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages
45-25-160.03
Section 45-25-160.03 Distribution of Tennessee Valley Authority payments in lieu of taxes.
The distribution of the share of in-lieu-of-taxes payments of T.V.A. for DeKalb County shall
be as follows: (1) DeKalb County Economic Development Authority shall be appropriated the
first fifty thousand dollars ($50,000) through the fiscal year ending September 30, 2013.
Beginning October 1, 2013, the DeKalb County Economic Development Authority shall receive
the following appropriations: a. Fiscal year 2013-2014, the first seventy-five thousand dollars
($75,000). b. Fiscal year 2014-2015, the first one hundred thousand dollars ($100,000). c.
Fiscal year 2015-2016, the first one hundred twenty-five thousand dollars ($125,000). d. In
the fiscal year beginning October 1, 2016, and beyond, the amount appropriated to the DeKalb
County Economic Development Authority shall remain at one hundred twenty-five thousand dollars
($125,000), unless otherwise specified by local act of the Legislature. (2) Of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-160.03.htm - 3K - Match Info - Similar pages
45-30-70
Section 45-30-70 Duties; expense allowance. The members and the Chair of the Board of the Franklin
County Commission have had added to their responsibilities the duty and obligation to maintain
and oversee the road system for Franklin County. This has necessitated the members and chair
to expend their funds in visiting, overseeing, and supervising road work and construction.
In order to help offset this expense, the members and Chair of the Board of the Franklin County
Commission shall be entitled to receive an expense allowance in the amount of one hundred
fifty dollars ($150) per month to be paid from the seven cent ($.07) gasoline tax fund. The
expense allowance shall be in addition to any and all other compensation, salary, or expense
allowance provided by law. (Act 81-777, p. 1343, ยง1.)...
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45-37-123.53
Section 45-37-123.53 Conversion of unpaid membership time to paid membership time. (a) Commission-authorized
conversions. The commission, from time to time, may authorize members of the system to convert
unpaid membership time to paid membership time if it determines that such conversion is in
the public interest. Unpaid membership time may be converted to paid membership time only
when specifically authorized by the commission, and as set forth below: (b) Pension board
authorized conversions. The pension board, from time to time, may authorize members of the
system to convert unpaid membership time to paid membership time if it determines that the
conversion is in the best interest of the system. The conversion shall be conducted as set
forth below. (1) ACTUARIAL STUDY AND CALCULATIONS. Before an opportunity to convert unpaid
membership time to paid membership time shall be made available to any members, the pension
board shall cause and the county shall pay for an actuarial...
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45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
the vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If the tag number or bill of sale or certificate of title is not
furnished, the vehicle shall be presumed to have been in the state the entire year for which
taxes are being assessed. Those motor vehicles brought into the state...
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