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9-12-66
Section 9-12-66 Collection of fees, taxes, penalties, etc., under article, etc.; prosecutions
for violations of laws as to taking, canning or shipment of oysters. The district attorney
of any county bordering on salt or brackish water or within whose boundary there is a body
of salt or brackish water shall institute in the name of the State of Alabama any necessary
proceedings to collect any sums due the Department of Conservation and Natural Resources for
any fees, licenses, taxes, penalties or other charges that may be levied under this article
or any rules and regulations made by said Department of Conservation and Natural Resources
under the powers conferred on said Department of Conservation and Natural Resources. Any sums
collected in said proceedings shall be paid into the General Fund of the Department of Conservation
and Natural Resources. The district attorney shall also prosecute the offender for any violation
of the laws of this state pertaining to the taking, canning or...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed on every person,
firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or
tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
45-49-100.40
Section 45-49-100.40 Powers of board. The board of school commissioners shall be entitled to
receive, levy, assess, and collect all devises, revenues, and taxes to which they were by
law entitled at the date of the organization of the Board of Education of the State of Alabama,
and they shall have full power to continue in force, revise, modify, and improve, as to them
may see fit, the public school system now existing in the County of Mobile, and to make such
bylaws, rules, and regulations, not inconsistent with the laws of the state and of the United
States, for the government of the board and of the schools, as they may deem expedient or
necessary. They shall hold regular meetings of the board at such times as they may fix upon
and adjourned or special meetings when necessary. Three members of the board shall constitute
a quorum for the transaction of business, but no business involving a change in the system,
rules, and regulations or affecting the general interest of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-100.40.htm - 5K - Match Info - Similar pages
32-6-3
Section 32-6-3 Examination prior to application for license or renewal. (a) Every person who
applies for an initial Alabama driver's license issued by the Department of Public Safety
under this article shall be given and successfully pass an examination before the issuance
of a driver's license. The person shall apply to the officer, state trooper, or duly authorized
third party testing agent of the Director of Public Safety, or one of them where there is
more than one, designated by the Director of Public Safety to conduct examinations. A minor
shall furnish a certified copy of his or her birth certificate or a certified statement from
the county superintendent of education of the county in which the minor resides or from the
superintendent of the school which the minor attends proving that the minor is at least 16
years of age. Upon satisfying this requirement, the minor shall be examined. (b)(1) The Director
of Public Safety shall promulgate reasonable rules and regulations not in...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.05.htm - 2K - Match Info - Similar pages
45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts.
(a) The Jackson County Commission is hereby authorized to fix a county fire protection tax
at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-140.htm - 4K - Match Info - Similar pages
45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw 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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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, or such
other entity as determined by the county commission, at the same time and in...
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