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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, 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 tax is due or who is...
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45-27-245.06
Section 45-27-245.06 Prerequisite to tax. The taxes levied in this subpart shall become operative
only if the county commission repeals Escambia County Commission Resolution/Ordinance Number
3, adopted September 23, 1991. (Act 97-549, p. 962, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.06.htm - 558 bytes - Match Info - Similar pages
8-17-251
Section 8-17-251 Article preempts certain ordinances and regulations. This article is intended
to and shall preempt and supersede all county, town, city, or municipal ordinances or regulations
enacted after January 1, 1993, or which may be enacted in the future with respect to the subjects
covered by this article. Any municipal ordinance regulating blasting or other use of explosives
which was in effect on January 1, 1993, shall continue in effect. Any municipality with a
more stringent ordinance or resolution relating to the use of explosives or on blasting activities
in effect on January 1, 1993 is exempt from this article. (Acts 1993, No. 93-713, p. 1391,
§12.)...
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45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid
through the use of one stamp as herein provided for. The one stamp shall be used to designate
or represent the county license tax, and municipal license or privilege tax, if any is levied
by a municipality within the county, collected on the sale of each package of cigarettes.
It is intended that this one stamp be used in place of separate stamps for county license
taxes and city or town license or privilege taxes. It is further intended that no city may
impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart
that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler,
distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate,
the city or town, for the collection and payment of the tax levied by this subpart and any
existing city license or privilege taxes, and the intent...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston
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
Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through
the use of one stamp as herein provided for. The one stamp shall be used to designate or represent
the county license tax, and municipal license or privilege tax, if any is levied by a municipality
within the county, collected on the sale of each package of cigarettes. It is intended that
this one stamp be used in place of separate stamps for county license taxes and city or town
license or privilege taxes. It is further intended that no city may impose or affix an additional
stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied
is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber,
or retail dealer acting merely as an agent for the county, and, if appropriate, the city or
town, for the collection and payment of the tax levied by this subpart and any existing city
license or privilege taxes, and the intent being that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.03.htm - 1K - Match Info - Similar pages
45-8-172
Section 45-8-172 "City" defined; application of part. (a) For purposes of this part,
"city" means any city or town located in Calhoun County. Any city in Calhoun County
and the Calhoun County Commission may have the provisions of this part apply to the city adopting
an ordinance or the county by adopting a resolution stating that fact. Subject to subsection
(b), upon the adoption of the ordinance or resolution by the city, the city within its corporate
limits, and, upon the adoption of a resolution by the county, the county shall exercise the
authority and perform the duties delegated by this part outside of the corporate limits of
any municipality within or partially within the county. (b) This part shall not apply to any
property that is assessed for ad valorem taxes as agricultural or forest property. (Act 95-375,
p. 763, §1; Act 2004-256, p. 349, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-172.htm - 1K - Match Info - Similar pages
45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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11-65-4
Section 11-65-4 Elections required to approve incorporation of commission and conduct of racing
and pari-mutuel wagering thereon. (a) No commission shall be incorporated for a Class 1 municipality
and no horse racing or greyhound racing or pari-mutuel wagering thereon shall be permitted
in such municipality pursuant to this chapter unless the incorporation of such commission,
together with the conduct of horse racing and pari-mutuel wagering thereon or greyhound racing
and pari-mutuel wagering thereon or both such activities, shall have been authorized by an
election held in the host county in which such incorporation and such racing and wagering
activities shall have been approved by both (i) a majority of the votes cast in such election
by voters who reside in the host county (including those voters who reside in the sponsoring
municipality) and (ii) a majority of the votes cast in such election by voters who reside
in the commission municipal jurisdiction. In order to authorize the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-4.htm - 13K - Match Info - Similar pages
45-35-244.32
Section 45-35-244.32 Preparation and distribution of reports, etc. The Houston County Commission
or its designee shall prepare and distribute the reports, blank forms, and other information
necessary to provide for collection of municipal taxes under this subpart, and shall have
all the authority and duties under this subpart as it has in connection with the collection
of the special license or privilege tax levied in Houston County by this subpart. (Act 95-407,
p. 856, §4.)...
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