45-6-242.40
Section 45-6-242.40 Collection of special county taxes. Any special county privilege license
tax or taxes authorized in Bullock County under the provisions of Amendment No. 128 to the
Constitution of Alabama of 1901, shall be collected by the State Revenue Department. The State
Revenue Department is authorized to charge Bullock County for collecting the tax its actual
costs, not to exceed five percent of the amount collected and the tax shall be collected in
the same manner as other local taxes are collected by the State Revenue Department. (Act 81-1027,
2nd Sp. Sess., p. 215, §1.)...
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45-35-244.08
Section 45-35-244.08 Disposition of funds. The amount of the gross tax collected hereunder,
less collection charges deducted, shall be paid by the county commission or its designee as
follows: (1) Thirty percent of the amount shall be paid to the Houston County Commission to
be deposited in the Houston County Road and Bridge Fund to be used for purposes for which
the road and bridge fund was established. (2) Seventy percent of the amount shall be divided
between and paid to the Boards of Education of Houston County and the City of Dothan in the
same relative proportion as the respective amounts of funds received for payment of current
expenses by the boards during the immediately preceding school fiscal year pursuant to appropriations
made by the Legislature of Alabama to the credit of the Minimum Program Fund and apportioned
pursuant to Article 3 of Chapter 13 of Title 16, as amended, bear to the total thereof. (Act
89-480, p. 1003, §9; Act 95-407, p. 856, §1.)...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy a two
percent lease tax in all areas of the county. (b) The tax shall parallel the state lease tax
in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including
exemptions therefrom and enforcement proceedings therefor. The Jackson County Commission shall
administer and collect this tax and provide for enforcement penalties by resolution. The county
commission may retain an amount or percentage of the total proceeds collected in an amount
as may be agreed upon by the members of the county commission, but in no event shall the charge
exceed two percent of the total amount of tax collected under this section. (c) The net proceeds
of any lease tax levied pursuant to this section shall be deposited in the county general
fund for general county purpose. (Act 99-672, 2nd Sp. Sess., p. 174, §3.)...
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45-41-244.66
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be
levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county
shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars
($100) of revenue collected and two percent of all revenue collected over one hundred dollars
($100) from such taxes each calendar month; such fee shall be for the use of the tax collector.
The fee allowed herein shall be deducted from the tax collections each calendar month and
the remainder of such collections shall be remitted to the county; provided, however, such
fee shall be disallowed unless such collections are remitted to the county within the time
allowed by law. If the tax collector is paid on a salary instead of a fee basis, all fees
allowed under the terms of this section to be paid to the tax collector shall be paid, by
the tax collector, into the county treasury, or to the official performing the...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant
to this article, less an amount to cover the expenses of administration and collection and
one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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45-39-245.07
Section 45-39-245.07 Distribution of funds. (a) In the event the provisions of subsection (a)
of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge
of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by
him or her from such taxes, less his or her expense and compensation as hereinbefore provided,
to the Lauderdale County Board of Education, and the City Board of Education in the same proportions
as the school funds allocated by the State of Alabama to Lauderdale County, and the City of
Florence, are now or may hereafter be divided. (b) In the event the alternative methods prescribed
by subsection (b) of Section 45-39-245.06 are utilized for the collection of the taxes herein
levied, it shall be the duty of the Comptroller in his or her official capacity to issue his
or her warrant each month in collective total amount equal to the total amount certified and
paid into the State Treasury by the Commissioner of...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Lauderdale County to enforce this subpart
upon its imposing the tax thereunder, and it shall have the right itself, or its members or
its agents, to examine the books, reports, and accounts of every distributor, storer, or retail
dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all
rules and regulations necessary and proper for the collection of the tax. Provided, however,
upon resolution of the Lauderdale County Commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
subpart. The State Department of Revenue shall commence the administration and collection
of the taxes imposed herein no later than the first day of the third month following the receipt
and approval by the Commissioner of Revenue of the resolution...
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40-23-107
Section 40-23-107 Fees. For making the collection of taxes levied under authority of this article,
the licensing official shall be entitled to a fee in an amount equal to five percent of all
revenue collected under this article each month. The fee shall be for the use of the licensing
official. The fee shall be deducted from the tax collections each month and the remainder
of the collections shall be remitted to the Department of Revenue. Notwithstanding the foregoing,
the fee shall be disallowed unless the collections are remitted to the Department of Revenue
within the time allowed by law. In all counties where the licensing official is paid on a
salary instead of a fee basis, all fees allowed under the terms of this section to be paid
to the licensing official shall be paid, by the licensing official, into the county treasury,
or to the official performing the duties of county treasurer. (Acts 1981, No. 81-665, p. 1086,
§8; Acts 1994, No. 94-622, p. 1162, §7.)...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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