45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which
proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall
make monthly distributions of the proceeds so paid to him or her as follows: (1) From the
first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be
paid each month to the Cullman County Health Care Authority Board, a public corporation existing
under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama,
as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three
cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the residue of the
proceeds from the taxes herein levied that remains each month after the payment provided for
in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91
that remains each month after making the payment provided...
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45-40-245.38
Section 45-40-245.38 Charge for collection. The State Department of Revenue shall charge the
county for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section. The
commissioner shall pay into the State Treasury all taxes collected under this subpart, as
such taxes are received by the State Department of Revenue; and on or before the first of
each successive month, commencing with the month next succeeding the month in which the department
makes the first collection of any of the taxes authorized to be levied hereunder, the commissioner
shall certify to the Comptroller the amount of taxes collected under...
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45-42-244
Section 45-42-244 Use of proceeds for indigent health care. The Limestone County Commission
is hereby authorized and empowered to use, and pay from, the unencumbered proceeds of any
and all special county tax or taxes levied pursuant to Amendment 125, Constitution of Alabama
of 1901, to defray the expense of indigent health care in Limestone County, to pay obligations
of Limestone County pursuant to the Alabama Health Care Responsibility Act, Sections 22-21-290
to 22-21-297, inclusive, or otherwise to fund indigent health care for Limestone County, including
acquiring, constructing, equipping, operating, and maintaining public hospitals, public clinics,
public health centers, and related public health facilities of any kind, or for any one or
more of the purposes included within the meaning of the term public hospital purposes, for
the purpose of providing hospital care and treatment for indigent residents of the county,
or for the purpose of matching any state or federal funds made...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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45-1-243.08
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge the county, for collecting the taxes authorized to
be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all taxes
collected under this subpart, as such taxes are received by the State Department of Revenue;
and on or before the first of each successive month (commencing with the month next succeeding
the month in which the department makes the first collection of any of the taxes authorized
to be levied hereunder) the commissioner shall certify to the state...
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45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee County, in addition to all other taxes imposed
by law, there is levied a privilege or license tax in the amount herein prescribed against
every person within the county engaging in the business of renting or furnishing a room or
rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium, house,
tourist court, or accommodations provided by any bed and breakfast establishment or another
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The amount of the tax shall be equal to five percent of the charge for the
rooms, lodgings, or accommodations, including the charge for use of rental or personal property
and services furnished in the room or rooms. (Act 97-604, p. 1064, §1; Act 99-414, p. 736,
§1; Act 2000-464, p. 864, §1.)...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all taxes
collected under this subpart, as such taxes are received by the State Department of Revenue;
and on or before the first of each successive month (commencing with the month next succeeding
the month in which the department makes the first collection of any of the taxes authorized
to be levied hereunder) the commissioner shall certify to the...
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45-11-244.11
Section 45-11-244.11 Effective date; termination of levy of taxes. (a) If the governing body
of the county elects to levy and impose any of the taxes herein authorized to be levied and
imposed, it shall specify in the resolution levying and imposing such taxes the first day
of the second calendar month next following that during which such levy is made as the effective
date of such levy. Such resolution may provide such other terms or provisions relating to
the levy, collection, administration, and enforcement of such taxes as are not contrary to
or inconsistent with the provisions of this part. (b) The governing body of the county may,
at any time and from time to time after the levy of any of the taxes herein authorized, but
subject to succeeding provisions of this section, and subject to constitutional limitations
on the impairment of contracts, terminate any of the taxes herein authorized to be levied
by it. (c) No tax levied hereunder may be terminated by the county, as authorized...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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