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45-35-244.35
Section 45-35-244.35 Amendment of ordinance. (a) Any amendment of any municipal ordinance heretofore
adopted levying a tax that is to be collected by the Houston County Commission under this
subpart, shall not be effective until the first day of the month next following the expiration
of 30 days from the date of the adoption of the amendment. (b) The Houston County Commission
shall not be obligated to make any collection of municipal taxes or otherwise perform any
duties as provided for in this subpart until a certified copy of the ordinance and amendments
thereto has been on file with the Houston County Commission for at least 30 days and the Houston
County Commission in its sole discretion, elects and chooses by resolution to collect the
municipal taxes for the municipality. (Act 95-407, p. 856, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.35.htm - 1K - Match Info - Similar pages
45-35-244.30
Section 45-35-244.30 Authorization; prerequisites. The Houston County Commission, at its election
by resolution and in its sole discretion, or its designee is authorized to collect any municipal
privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal
ordinance duly promulgated and adopted by the governing body of the city or town upon the
request by resolution of the council or commission of the city or town and upon the filing
with the Houston County Commission of a certified copy of the ordinance levying the tax, whenever
the levy, in the judgment of the Houston County Commission, substantially parallels the levy
by Houston County, except for the rate of the tax and the uses for which the tax may be levied
and is subject to Subpart 1 and this subpart, except where inapplicable or where herein otherwise
provided, including provisions for enforcement and collection of the taxes. (Act 95-407, p.
856, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.30.htm - 1K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.34.htm - 2K - Match Info - Similar pages
11-52-32
Section 11-52-32 Approval or disapproval of plat generally; legal effect of approval; powers
of planning commission as to subdivision zoning; approval or disapproval of plat in certain
cities. (a) Except where the development of a subdivision within the territorial jurisdiction
of a municipal planning commission is regulated by the county commission pursuant to Section
11-52-30, the municipal planning commission shall approve or disapprove a plat within 30 days
after the submission thereof to it; otherwise, the plat shall be deemed to have been approved,
and a certificate to that effect shall be issued by the municipal planning commission on demand;
provided, however, that the applicant for the municipal planning commission's approval may
waive this requirement and consent to an extension of such period. The ground of disapproval
of any plat shall be stated upon the records of the municipal planning commission. Any plat
submitted to the municipal planning commission shall contain the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-52-32.htm - 5K - Match Info - Similar pages
11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-25.htm - 16K - Match Info - Similar pages
11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except
where otherwise specifically prohibited or provided for either heretofore or hereafter by
general law or the constitution of this state and subject to the procedures and limitations
set out in this chapter, the county commission of a county may provide for its property and
affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated
areas of the county by exercising certain powers for the protection of the county and public
property under its control. The powers granted herein to provide for the public welfare, health,
and safety of its citizens shall only include the following: (1) Abatement of weeds as a public
nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127,
control of animals and animal nuisances. (3) Control of litter as defined in subsection (b)
of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
32-7C-23
Section 32-7C-23 Local assessment fees; quarterly reports; distribution of funds; audits. (a)
A TNC shall collect a local assessment fee equal to one percent of the gross trip fare for
all prearranged rides that originate in the state in accordance with this article. (b)(1)
No later than 30 days after the end of each calendar quarter, a TNC shall submit to the commission
all of the following: a. The total local assessment fees collected by a TNC. b. For prearranged
rides that originated within a municipality, a report listing the percentage of the gross
trip fare that originated in each municipality during the reporting period. c. For prearranged
rides that originated outside a municipality, a report listing the percentage of the gross
trip fare that originated in the unincorporated portion of each county during the reporting
period. (2) The TNC shall be responsible for determining whether a prearranged ride originated
within the boundaries of a municipality or originated within the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-23.htm - 5K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
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