45-27-246
Section 45-27-246 Distribution of funds for educational purposes. One-third of all net
funds when received pursuant to Sections 40-20-8(c)(3) and 40-20-8(c)(4), by Escambia County
from the severance tax levied, pursuant to Section 40-20-2, shall be paid to the Escambia
County Board of Education, to be used for educational purposes and to be distributed as follows:
Each public board of education, now in existence or hereafter created in Escambia County,
shall receive a pro rata share of the monies based upon the relation its average enrollment
in its schools during the preceding school year bears to the average enrollment of all the
public schools in Escambia County. (Act 82-744, 2nd Sp. Sess., p. 215, §1; Act 84-543, p.
1168, §1; Act 89-270, p. 424, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-246.htm - 1K - Match Info - Similar pages

45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, 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 Fayette County Judge of Probate 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, semitrailers, or house trailers
an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied
and imposed in Fayette County, in addition to all other taxes of every kind now imposed by
law, an excise or use tax on the storage, use, or other consumption in the county of any automotive
vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed
with the Fayette County Judge of Probate and purchased other than at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.htm - 3K - Match Info - Similar pages

45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages

45-36-252.16
Section 45-36-252.16 Auditing. The Jackson County Water Authority shall be audited similar
to and in accordance with any audit required to be performed upon the Jackson County Commission
and the operations of the County of Jackson. (Act 89-265, p. 389, §17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.16.htm - 569 bytes - Match Info - Similar pages

45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages

45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts
tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the
Lawrence County Commission or for the benefit of the county shall be due and payable in monthly
installments on or before the 20th day of the month next succeeding the month in which the
tax accrues. All taxes levied shall be paid to and collected by the county commission, or
its designee, at the same time as Alabama state sales tax is due to be paid to the State Department
of Revenue. On or prior to the due dates of any tax to be collected, each person subject to
such tax shall file with the county commission, or its designee, a report or return in the
form as may be prescribed by the county commission, or its designee, setting 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 the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.01.htm - 1K - Match Info - Similar pages

45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County
shall levy, in addition to all other taxes, including, but not limited to, municipal gross
receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross
receipts. Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer,
or house trailer shall be an amount determined by the county commission. Provided, however,
when any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken
in trade, or in a series of trades, as a credit or part payment on the sale of a new or used
vehicle, the amount of the tax determined by the county commission shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.82.htm - 1K - Match Info - Similar pages

45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission
shall establish an account or accounts within the general fund of the county for payment of
such amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The
county commission shall place into such account or accounts an amount equal to the sum of
one-half, or 50 percent, of all oil and gas severance tax revenues, designated for and distributed
to the General Fund of Mobile County, and remaining after distribution of those revenues to
the Mobile County Board of Health and the Mobile County Board of Education provided for by
Section 45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of
Chapter 20, Title 40, as amended, not to include any and all net revenues held in escrow,
as a result of litigation, for Mobile County which have been collected pursuant to Act 79-434
and Act 80-708. (b) Allocation of such revenues for indigent care shall not exceed five...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.43.htm - 2K - Match Info - Similar pages

45-49-171.44
Section 45-49-171.44 Funding - Additional revenues. The county commission also shall
obligate such additional revenues from the General Fund of Mobile County in the amount of
any oil and gas severance tax revenues being held in escrow designated for Mobile County and
collected pursuant to Act 79-434 and Act 80-708, and in the amount of any funds transferred
from the License Commissioner of Mobile County to the General Fund of Mobile County which
relates to beer taxes; such revenues to be used to the extent the board may require same to
perform properly its duties as provided in Section 45-49-171.41 after such funds authorized
in Section 45-49-171.43 have been appropriated and paid out by the board. Provided,
however, that in the event that oil and gas severance tax revenues held in escrow and collected
pursuant to Act 79-434 and Act 80-708 and distributed to the General Fund of Mobile County
are reduced by judicial decree, the county commission shall obligate funds from its general...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.44.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.20.htm - 2K - Match Info - Similar pages