45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Chilton County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the State Comptroller the amount collected and paid into the State Treasury for the benefit of Chilton County during the month immediately preceding the certification. The State Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.06.htm - 2K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
11-51-54
Section 11-51-54 Maintenance, etc., of separate accounts and funds for general and special taxes. The county tax collector shall not be required to make or keep a separate account of any special taxes collected for any such municipalities but shall keep such account only in gross of the total tax levied by the municipality. If any part of the tax collected by the municipality is set apart by law for any special purpose, the treasurers or persons acting as such for such municipalities shall, as the law may direct, keep a separate account and distinct fund, as required by law, arrived at and set apart by the treasurers from the amount paid into the treasury by the tax collector in proportion as such special tax levied bears to the total taxes levied by such municipalities, and the special taxes received by such treasurers shall be disbursed by them as required by law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §711.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-54.htm - 1K - Match Info - Similar pages
23-1-106
Section 23-1-106 Effect of article upon outstanding financial obligations incurred by counties; disposition of funds received by state from counties for road and bridge work therein. All outstanding financial obligations which were incurred prior to the adoption of this article for the construction, repair, or maintenance of county roads and bridges in each of the captive counties shall, upon adoption of this article, become outstanding financial obligations of the respective captive county and shall be retired or paid in accordance with the terms under which such indebtedness was incurred. All funds, including escrow funds, received by the state from the respective captive counties to be used for road and bridge work in the respective counties, after payment of current obligations of said counties, respectively, shall be returned to each of said counties, respectively. (Acts 1979, No. 79-688, p. 1217, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-106.htm - 1K - Match Info - Similar pages
23-1-433
Section 23-1-433 (This section terminates April 26, 2018, if no revenue is created.) Use of funds by county; Transportation Safety Fund Plan; annual report. (a) Except for monies allocated pursuant to subdivisions (1) and (2) of Section 23-1-431, the monies paid to counties from the fund shall be deposited into a separate fund maintained by the county and expended only for one or more of the following: (1) The maintenance, improvement, replacement, and construction of county-maintained roads and bridges. (2) As matching funds for federal road or bridge projects. (3) The payment of any debt associated with a road or bridge project. (4) With the consent of the municipality, for the maintenance, improvement, or replacement of municipally-maintained roads and bridges. (5) For a joint road or bridge project with one or more municipalities in the county pursuant to any agreement executed under the authority of state law. (b) The county shall not use any monies from the fund for any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-433.htm - 4K - Match Info - Similar pages
23-8-8
Section 23-8-8 Deposit and use of funds; audit; annual plan. (a) The monies paid to counties or municipalities pursuant to Section 40-17-371 shall be deposited into a separate fund maintained by the county or municipality and expended only for one or more of the following: (1) The maintenance, improvement, replacement, and construction of roads and bridges maintained by a qualified county. (2) The maintenance, improvement, replacement, and construction of roads and bridges maintained by a qualified municipality. (3) As matching funds for federal road or bridge projects. (4) The payment of any debt associated with a road or bridge project. (5) For a joint road or bridge project with one or more adjoining counties pursuant to any agreement executed under the authority of state law. (6) For a joint road or bridge project with one or more municipalities pursuant to any agreement executed under the authority of state law. (7) For a joint road or bridge project with one or more counties and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-8-8.htm - 4K - Match Info - Similar pages
40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate of the tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property. Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate by a local act and all such tax collected at such higher rate shall be remitted directly to the jurisdiction in which the operator severing such naturally occurring unprocessed sand is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article shall be collected by the producer and become due and payable by the purchaser thereof at the time of sale or delivery, whichever first occurs, provided that the tax shall be identified as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied under this article shall not be included in the measure of tax for any other tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-54.htm - 2K - Match Info - Similar pages
40-13-59
Section 40-13-59 Repeal of conflicting laws; construction with other laws. All acts or parts of laws in conflict herewith are hereby repealed, including, but not limited to, Act 99-255, 1999 Regular Session, Act 94-478, 1994 Regular Session, as amended by Act 98-242, 1998 Regular Session and Act 91-609, 1991 Regular Session. Notwithstanding the foregoing, the tax levied pursuant to this article shall not be operative in any county in which, on October 1, 2004, there is a local law which levies a severance tax on natural material in an amount of twenty-five cents ($.25) or more per ton of severed material. This article provides the only method and manner to tax the severance of severed materials subject to the tax levied herein. This article shall preempt all local acts, now or in the future, except as provided herein, regarding the taxation of the severance of the severed material subject to the tax levied herein. Provided, however, that notwithstanding any other provision of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-59.htm - 1K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof of export is available in the form of a terminal issued destination state shipping document that is a. exported by a supplier who is licensed in the destination state or b. is sold by a supplier to a licensed exporter for immediate export to a state for which the applicable destination state motor fuel excise tax has been collected by the supplier who is licensed to remit the tax to the destination state. If the motor fuel is exempt from the excise tax due to the product being exported from this state, then the motor fuel exported from this state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
45-18-242.11
Section 45-18-242.11 Disposition of funds. (a) The custodian of the general funds of the county shall deposit the revenue derived from the tax levied pursuant to this part into the county general fund to be used by the county commission for either the county jail or county courthouse or both, including the planning, designing, construction, renovation, improving, replacement, maintenance, financing, upkeep, and operation of the county jail or county courthouse, or both. The revenue may specifically be used to make lease payments for or debt service relating to the county jail or county courthouse, or both, and for the payment of, or to retire or to refinance any bonds, warrants, obligations, or other indebtedness used by or on behalf of Conecuh County which relates to any of the purposes of this section. (b) Any actions taken or disbursements made prior to November 19, 2004, which are consistent with this section, are ratified, validated, and confirmed. (Act 98-657, p. 1440, §12; Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.11.htm - 1K - Match Info - Similar pages
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