45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. On or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder, the commissioner...
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45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale County any cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, and smoking
tobacco products, it being the purpose and intent of this provision that the tax levied is,
in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption
of a resolution by the Barbour County Commission, every person, firm, corporation, club, or
association that sells, stores, or receives for the purpose in Barbour County, any cigarettes,
cigars, snuff, smoking tobacco and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco products, acting merely as agent for the collection of the tax. The dealer,
storer, or distributor shall state the amount of the tax separately from the price of the
cigarettes, cigars, snuff, smoking tobacco, and like tobacco...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-44-241
Section 45-44-241 Ad valorem taxation for educational purposes. (a)(1) Pursuant to subsection
(f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted
by the County Commission of Macon County after a public hearing, the county commission is
hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional
ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county.
The revenues from the tax shall be paid to the county board of education to be used for general
educational purposes. (2) The increase in the rate of tax as provided in this subsection is
subject to the approval of a majority of the qualified electors who vote on the proposed increase
at a special election called and held for such purposes pursuant to subsection (f) of Amendment
373 to the Constitution of Alabama of 1901. (b)(1) Pursuant to subsection (f) of Amendment
373 to the Constitution of Alabama of 1901, the Macon...
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45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Marshall County Commission, every person, firm, corporation, club,
or association that sells or stores or receives for the purpose in Marshall County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration
of assessment liens. (a) The enforcement by the state, county, city, or town of its lien for
taxes on any lot upon which has been levied an assessment for any improvement authorized by
this article shall not operate to discharge or in any manner affect the lien of the municipality
for the assessment, but any purchaser at any tax sale by the state, county, city, or town
of any lots or parcels of land upon which an assessment has been levied shall take them subject
to such assessment. (b) All liens for public improvements which cities and towns in this state
now have or may hereafter acquire under the general laws of this state shall continue until
they are paid or extinguished or until the expiration of 20 years from the date of default
in payment of the assessment or from the date when there was a due recognition of the indebtedness
after default, after which time the enforcement of the...
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22-28-23
Section 22-28-23 Local air pollution control programs. (a) Except as provided in this section,
it is the intention of this chapter to occupy by preemption the field of air pollution control
within all areas of the State of Alabama. However, nothing in this section shall be construed
to limit or abrogate any private remedies now available to any person for the alleviation,
abatement, control, correction, or prevention of air pollution or restitution for damage resulting
therefrom. (b) Subject to the provisions of this section, each municipal governing body which
had municipal ordinances in effect on, or before, July 1, 1969, which pertain to air pollution
control and which provide for the creation and establishment of an air pollution control board
and each county board of health shall have the authority to establish, and thereafter administer,
within their jurisdictions, a local air pollution control program which: (1) Provides, subject
to subsection (d) of this section, by ordinance,...
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