45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition of funds. (a) The Legislature finds that Jefferson County has reduced the number of locations where the citizens of Jefferson County may be issued their motor vehicle registrations due to the financial difficulties of the county resulting in impediments to the citizens and to the collection of state and local taxes and fees. The Legislature further finds that there is a substantial local need to provide additional and supplemental means for the issuance of motor vehicle registrations in Jefferson County in response to a demonstrated local need in the county. The Legislature further finds that citizens often desire to register their boats at the same time that they register their motor vehicles, and therefore, citizens should be able to register their boats at the same locations where they register their motor vehicles as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-200.03.htm - 4K - Match Info - Similar pages
45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of any fire district located in Jefferson County, shall implement appropriate procedures necessary to assess and collect the fees, charges, or assessments levied by the governing body of the fire district, provided, the fees, charges, or assessments are related to the value of property. (b) The fire district fees, charges, or assessments shall be a lien upon the property on which levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all amounts levied and collected shall be paid to both the assessing official and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.03.htm - 1K - Match Info - Similar pages
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the county license department and also to examine the license records of each city or town located in the county of which he or she has been appointed license inspector, and if it shall be reported to the license inspector or come to his or her knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state, or have failed or refused to take out a license for operating any motor vehicle or trailer for which license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which the citation is issued and show cause why the license or privilege tax required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
45-48-85.02
Section 45-48-85.02 Special recording fee. (a) In Marshall County, a special recording fee of five dollars ($5) shall be paid to the county, and collected by the judge of probate, on each real property instrument and each personal property instrument that may be filed for record in the probate office and for the recording of other instruments and documents in the probate office. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instruments or personal property instruments and for the recording of other instruments and documents in the probate office. (b) The proceeds from the special recording fees collected shall be collected by the judge of probate and distributed by the judge of probate on a monthly basis commencing October 1, 1992, as follows: (1) Forty percent to the judge of probate to be spent at his or her discretion for the restoration of records, improving the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.02.htm - 2K - Match Info - Similar pages
45-10-170.20
Section 45-10-170.20 Creation; composition; powers; advisory committee. (a) For purposes of this section, the term "decentralized wastewater system" is defined as a system for collection, treatment, and dispersal or reuse of wastewater from clusters of homes and businesses near the point of origin of wastewater generation, in which solids, greases, and oils are collected in an interceptor tank. (b)(1) There is created the Cherokee County Decentralized Wastewater System Authority to oversee the construction, maintenance, and operation of decentralized wastewater systems in Cherokee County. The jurisdiction of the authority shall include the unincorporated areas of Cherokee County. Any municipality in Cherokee County may elect to come under the jurisdiction of the Decentralized Wastewater Authority upon the adoption of a resolution and, once under the jurisdiction, may remove itself from the jurisdiction of the authority upon the adoption of a resolution. (2) The authority shall consist...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-170.20.htm - 3K - Match Info - Similar pages
8-32-3
Section 8-32-3 Requirements for selling or offering to sell service contracts. (a) Either the provider or its designee shall: (1) Provide a receipt for, or other written evidence of, the purchase of the service contract to the contract holder. (2) Provide a copy of the service contract to the service contract holder within a reasonable period of time from the date of purchase. (b) A provider may, but is not required to, appoint an administrator or other designee to be responsible for any or all of the administration of service contracts and compliance with this chapter. (c) Each provider of service contracts sold in this state shall file a registration with the commissioner on a form prescribed by the commissioner. Each provider shall pay to the commissioner a fee in the amount of two hundred dollars ($200) annually. All fees collected shall be paid into a special revolving fund to be set up by the State Treasurer referred to as the "Service Contract Revolving Fund." The Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-32-3.htm - 8K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon request of the county commission, engage the Department of Revenue to collect and administer any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy. Subject to subsections (d) and (e) below, the department shall collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which there is a corresponding state levy on behalf of the requesting county. Any county sales, use, rental, or lodgings tax levy administered and collected by the Department of Revenue pursuant to this section, whether the levy is imposed pursuant to the authority of Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
11-81-21
Section 11-81-21 Investment of funds obligation in which sinking funds may be invested. Any municipal funds or county funds not presently needed for other purposes may be invested in any obligations in which sinking funds are now authorized to be invested, pursuant to Section 11-81-19, and in addition in any of the following: (1) Direct obligations of (including obligations issued or held in book entry form on the books of) the Department of the Treasury of the United States of America; (2) Obligations of any of the following federal agencies, which obligations represent the full faith and credit of the United States of America: a. Farmers Home Administration. b. General Services Administration. c. U. S. Maritime Administration. d. Small Business Administration. e. Government National Mortgage Association (GNMA). f. U. S. Department of Housing and Urban Development (HUD). g. Federal Housing Administration (FHA). (3) U. S. dollar denominated deposit accounts and certificates of deposit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-21.htm - 6K - Match Info - Similar pages
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide for enforcement penalties by resolution. The county commission, the State Department of Revenue, or a private entity collecting the tax may retain an amount or percentage of the total proceeds collected in such 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
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