45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search and rescue squad authorized by the county commission after May 13, 2005, shall be funded out of the county treasury in an amount equal to the amount that each squad existing on September 26, 2003, receives from the tobacco tax. Each of the recipient...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.134.htm - 2K - Match Info - Similar pages
45-26-244.35
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The Elmore County Commission or its agent shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the Department of Revenue has for collection of the state sales and use tax, plus the right to reimbursement of all collection costs, including reasonable attorney fees, from the offending party. The Elmore County Commission may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The Elmore County Commission may pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected. (Act 2000-487, p. 921, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.35.htm - 1K - Match Info - Similar pages
45-3-244.06
Section 45-3-244.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection not to exceed five per centum shall be paid by the State Department of Revenue to the Barbour County Commission to be used for the purposes of fire protection and for funding for programs for the elderly in Barbour County. These funds shall be payable on a monthly basis and will be expended solely for the purposes of funding programs for the elderly and paid and volunteer fire departments in order to encourage a strong firefighters network in Barbour County. The proceeds paid by the State Department of Revenue to the Barbour County Commission shall be distributed as follows: (1) Ten percent to the Barbour County Commission to be distributed equally to the Clio Senior Center, the Clayton Senior Center, and RSVP (Retired Senior Volunteer Program) in Barbour County; and (2) Ninety percent to the volunteer fire departments in Barbour County as determined by the Barbour...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.06.htm - 1K - Match Info - Similar pages
45-42-242.06
Section 45-42-242.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall be payable on a quarterly or monthly basis and will be expended solely for purposes of fire protection, prevention, fire safety, education, and in order to encourage a strong volunteer fire fighters network in Limestone County. The proceeds paid by the Department of Revenue to the Alabama Forestry Commission shall be distributed to volunteer fire departments in the county as determined by the Alabama Forestry Commission in consultation with the Limestone County Volunteer Fire Department Association on an equal basis, share and share alike. (Act 89-278, p. 438, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.06.htm - 1K - Match Info - Similar pages
45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers. (a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-242.htm - 2K - Match Info - Similar pages
45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue, or other entity as authorized by the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.22.htm - 1K - Match Info - Similar pages
45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the tax is received by the Department of Revenue, and 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.27.htm - 2K - Match Info - Similar pages
45-21-242.07
Section 45-21-242.07 Disposition of funds. The proceeds from the tax authorized less the actual cost of collection, not to exceed five per centum shall be paid by the State Department of Revenue to the Crenshaw County Commission on a monthly basis. Each municipal fire chief may expend that department's share in any manner he or she deems necessary for the operation and equipment for that fire department, except none shall be expended for salaries. Volunteer fire departments and rescue squads shall expend their shares only as prescribed in their respective bylaws or articles of incorporation, except no proceeds distributed under this part shall be expended for salaries. The funds shall be divided equally among the eligible fire departments, rescue squads, and Crenshaw County Association of Volunteer Fire Departments. (Act 96-604, p. 947, §8.)...
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45-38-243.03
Section 45-38-243.03 Collection of taxes; rules and regulations. The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89-473, p. 992, §4.)...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart shall constitute a debt due the 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 required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of any tax collected pursuant to this subpart, and the county commission, or its designee, shall collect the tax and enforce the tax and shall have and exercise for the collection and enforcement all rights and remedies that the State of Alabama or the State Department of Revenue has for the collection of the state sales tax. The county commission shall have full authority to employ counsel, including the county attorney, as it deems necessary from time to time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.02.htm - 1K - Match Info - Similar pages
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