45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied and collected shall be distributed equally among the volunteer fire departments located in the county. The remaining net proceeds shall be paid to the county general fund. (b) The local sales tax on fireworks herein authorized, if levied, shall be collected in the same manner as the state sales tax is collected in Cleburne County and shall be collected by the judge of probate. (Act 90-429, p. 592, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-242.htm - 1K - Match Info - Similar pages
45-2-244.034
Section 45-2-244.034 Report to commission. Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report on blanks furnished under Section 45-2-244.032 to the Baldwin County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Baldwin County, which information shall be entered by the Baldwin County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Baldwin County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.034.htm - 1K - Match Info - Similar pages
45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. 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/1975/45-21-241.26.htm - 3K - Match Info - Similar pages
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.)...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Fayette County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied by this section shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
45-29-71.07
Section 45-29-71.07 Shop and unit road system. The Fayette County Commission shall establish a shop and unit road system for the operation of the county roads and bridges. The county engineer shall, at each October meeting of the county commission, make recommendations for a yearly work plan and present budget information for the new year. The commission at its regular meetings shall discuss needs as they arise and vote on all issues that might affect the county. The chair, with approval of the county commission, shall manage the daily operation of the county commission. It shall be the duty of the county commission to fix, from time to time in accordance with prevailing economic conditions, the number of employees and the various scales of wages or salaries to be paid for labor necessary in the maintenance and construction of roads, bridges, and county shop operation. (Act 93-611, p. 999, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-71.07.htm - 1K - Match Info - Similar pages
45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property. Thirty-five percent of the tax shall be earmarked to the county general fund to be used for general county purposes; and 65 percent of the tax shall be distributed to the county board of education. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected. (Act 87-541, p. 826, §1.)...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The amount shall be in lieu of any payment to Houston County for collecting the special tax and may be deducted each month from the gross revenues from the special tax before distribution of the balance of the tax as herein provided. The charge for collecting such taxes may be deducted each month from the gross revenues from the taxes before Houston County or its designee issues the county's checks or warrants each month payable as hereinafter specified in an amount equal to the amount so collected less the collection fee paid to Houston County. (b) If the designee of the Houston County Commission is the State Department of Revenue, in that event only, the...
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45-37-249.09
Section 45-37-249.09 Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund administration procedures. (b) As promptly as practicable after the end of each fiscal year of the county, funds on deposit in the 2015 Sales Tax Fund as of September 30 of each year shall be distributed to the city or county boards of education then serving students resident in the county according to the following procedure: (1) Each county or city board of education serving any portion of the county shall certify in writing to the county commission its average daily membership of students resident in the county, its certified enrollment, calculated in accordance with Article 11 of Chapter 13 of Title 16, or any successor thereto. County or city boards of education may use their certification to...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.02.htm - 2K - Match Info - Similar pages
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