40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...

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45-37-249.01
Section 45-37-249.01 Legislative findings; construction of part. (a) It is the intention
of the Legislature by the passage of this part to authorize the county to levy and provide
for the collection of, in addition to all other taxes authorized by law, except as provided
in Section 45-37-249.03, a sales tax and a use tax conforming with and parallel to
the state sales tax and the state use tax at a rate not exceeding the maximum rates set forth
herein. (b) The Legislature hereby finds and declares that each tax authorized by this part
is a sales or use tax and is not a gross receipts tax in the nature of a sales tax, as such
term is defined in Section 40-2A-3(8) and used in Section 11-51-209. (c) In
view of the county's recent financial difficulties, the invalidation of certain taxes that
previously provided significant revenues to the county, and the conclusion of the county's
Chapter 9 bankruptcy proceedings, the Legislature hereby finds and declares that it is necessary,
desirable,...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall
County Commission outside of the corporate limits of any city in any part of which is located
in Marshall County having a city board of education may levy an additional annual fee of up
to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise
subject to ad valorem tax by the county in that area in the county unless specifically exempted
therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each
respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor
vehicle registered within the corporate limits of the municipality which the governing body
of the municipality represents or is otherwise subject to ad valorem tax by the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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40-5-3
Section 40-5-3 Bonds. Before assuming office the tax collector must execute a bond in
duplicate with a surety company authorized to do business in Alabama, payable to the State
of Alabama, in an amount to be determined for every county by the Comptroller. The amount
of the bond for each tax collector will be set at the beginning of his elected or appointed
term for the duration of such term. A new bond for an additional amount may be required whenever,
in the judgment of the Comptroller, the public welfare demands such action. The amount of
the bond will be determined by the use of the following table based on a percentage of the
total annual taxes collected as recorded in the latest audit report for each office published
at least four months prior to the date the bond is required to be filed: TABLE FOR COMPUTING
AMOUNT OF TAX COLLECTOR'S BOND. Over But Not Over Amount of Bond Of Excess Over Zero $ 250,000
$25,000 _____ $ 250,000 $1,000,000 $25,000 + 5% $ 250,000 $1,000,000 _____...
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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this
part, except as otherwise provided, shall be due and payable to the Covington County Commission,
or Department of Revenue, or other collection agent as may be designated by resolution of
the county commission, 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 reporting and paying...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale County for which the tax is levied to fail or refuse to add to the sales price and
collect from the purchaser the amount due on account of the tax herein provided, to refund
or offer to refund all or any part of the amount collected or absorb, or advertise directly
or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation,
club, or association violating this section shall be subject to a civil penalty of
not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act
in violation of this section shall constitute a separate offense. (1) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Hale County
Tax...
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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section
216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies
ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills)
of the assessed value of such property, which tax revenues are authorized to be used for general
municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901,
now appearing as Section 217(f) of the Official Recompilation of the Constitution of
Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after
a public hearing on such proposal, that the City Council of Dothan be authorized to increase
the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated
therein by up to an additional one and one-half percent (15 mills) of the assessed value of
such property, and has further proposed that such additional net ad valorem tax...
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45-37A-460
Section 45-37A-460 Ad valorem school tax. (a) In addition to any taxes now authorized
or that may hereafter be authorized by the constitution and laws of the State of Alabama,
pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district
ad valorem school tax presently being levied pursuant to Amendments 3, 325, and 373 to the
Constitution of Alabama of 1901, in the school tax district in Jefferson County known as Tarrant
City School District and consisting of all that part of Jefferson County within the corporate
limits of the City of Tarrant, Alabama, (the Tarrant School District) from the rate of fifty-two
cents ($.52) on each one hundred dollars worth of taxable property in the Tarrant School District
to the rate of one dollar and twelve cents ($1.12) on each one hundred dollars worth of taxable
property in the Tarrant School District (an increase of sixty cents ($.60) on each one hundred
dollars worth of taxable property, or six mills) is approved;...
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