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45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
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45-27-246.30
Section 45-27-246.30 Trust fund. (a) The Legislature recognizes that there has been
a certain windfall to Escambia County paid during the fiscal year 1983-84 and arising under
the oil and gas severance tax levied under provisions of Section 40-20-2, and distributed
under Section 40-20-8. The legislative intent of this section is to establish
a trust fund, the corpus of which is to be composed of four million dollars ($4,000,000) from
the oil and gas severance tax paid to Escambia County during the fiscal year of 1983-84 together
with 20 percent of the annual income thereon each year during the existence of this trust
beginning with the fiscal year 1984-85. (b) Subject to any limitation of the Constitution
of Alabama of 1901, or of any general law of this state, the Escambia County Commission shall
establish a trust fund which shall be entitled the Escambia County Oil and Gas Severance Trust
and which shall hereafter in this section be referred to as the trust. The Escambia
County...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1,
2000, the annual compensation which a county shall pay to a county commissioner, a judge of
probate, a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided
shall be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
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11-88-6
Section 11-88-6 Board of directors. (a) Each authority shall be governed by a board
of directors. All powers of the authority shall be exercised by the board or pursuant to its
authorization. (b) The board shall consist initially of three directors, elected, as soon
as may be practicable after the organization of the authority, by the governing body of the
determining county for staggered terms as follows: The first term of one director shall begin
immediately upon the director's election and shall end at noon on March 1 of the next succeeding
odd-numbered calendar year following the election; the first term of another director shall
begin immediately upon his or her election and shall end at noon on March 1 of the second
succeeding odd-numbered calendar year following the election; and the first term of the remaining
director shall begin immediately upon his or her election and shall end at noon on March 1
of the third succeeding odd-numbered calendar year following the election....
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40-17-370
Section 40-17-370 Levy, administration, and collection of additional excise tax. (a)
Effective for tax periods beginning after August 31, 2019, an additional excise tax of six
cents ($0.06) is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October
1, 2020, this additional excise tax is increased by two cents ($.02) to eight cents ($0.08)
on each net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional
excise tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline
and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change
in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the
U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall
be appropriated for each fiscal year by the Legislature to the Department of Revenue with
which to pay the salaries, the cost of operation and management of the department shall be
deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated
to defray the expenses of operating the department for each fiscal year. After the payment
of the expenses, so much of the amount remaining as may be necessary, after first applying
all sums of money received by reason of the application of the surplus in the income tax as
provided by Section 40-18-58, for the replacement in the public school fund of the
three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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