45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (7) REGISTERED...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County Commission, or Department of Revenue, or other collection agent as may be designated by resolution of the city governing body, on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the designated collection agent on a form prescribed by the agent, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the designated collection agent requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer...
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35-4-412
Section 35-4-412 Referendum election. The county or municipal governing body shall provide for a referendum election to be held on the proposal made in the resolution or ordinance, and the resolution or ordinance shall be effective only in the event the proposal is approved by a majority of the qualified electors of the county, city, town or other subdivision affected thereby voting in such referendum election. (Acts 1956, 2nd Ex. Sess., No. 103, p. 425, §3.)...
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40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama municipality is paid under a requirement of law, the property which is the subject of such tax, when imported for use, storage, or consumption into another Alabama municipality, is not subject to the sales tax, use tax, or rental tax regardless of rate, which is required by the second municipality under any municipal ordinance or any act of the Legislature. The collecting agency shall require such proof of payment of tax to another municipality as is deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement of law, the property which is the subject of such tax, when imported...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. The sales or use tax levied pursuant to this section shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed with the license commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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11-51-49
Section 11-51-49 Preparation and contents of certificate of assessment. The presiding officer of the county commission having jurisdiction over the tax assessments in such county and required to make certificates in regard thereto shall embrace in such certificate the amount of municipal taxes which shall be owing to such municipalities for the next succeeding tax year, which certificate, after certifying the amount of state, county, and special tax, shall continue in substance as follows: "The amount of municipal taxes for the City (or Town) of _____ for the next municipal tax year is $_____, the total amount, and this certificate shall be a warrant to the tax collector of _____ County to proceed to collect such municipal taxes in the manner directed by law when due." (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §707.)...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town in this state shall have the right by proper ordinance to tax and collect reasonable privilege license fees or taxes from any motor bus terminal or any person operating any terminal or station facilities for transportation of passengers, property or express transported by motor carrier and any motor carrier as defined by this chapter where such motor carrier does business in said city or town by receiving passengers or freight for transportation for hire between said city or town and another point in Alabama; provided, that said privilege license or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax shall not exceed the sum of $200.00 in incorporated cities or...
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45-2-244.006
Section 45-2-244.006 Disposition of funds. (a) The county license tax imposed by this subpart and collected by the seller (wholesaler or retailer) shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county general fund of Baldwin County to be expended exclusively for mental health and child advocacy purposes as the county governing body sees fit. (b) The city or municipal license tax, if any, collected by the seller (wholesaler or retailer) shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax. (Act 80-613, p. 1044, §7; Act 2000-482, p. 915, §1.)...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against each person making retail sales of tangible personal property or amusements in the county at a rate not to exceed one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein called a use tax, on the storage, use, or other consumption of tangible personal property in the county purchased at retail at a rate not to exceed one percent of the sales price of such property. (b) Any sales tax or use tax levied by the county commission pursuant to this section shall apply to and be levied upon every person or other entity required to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There is levied on the owner of each dwelling and commercial building located in those portions of Houston County located outside the corporate boundaries of the City of Dothan a fire protection service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to, (1) such a building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (2) a duplex or an apartment building, (3) residential property used to generate rental income, and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any such building,...
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