Code of Alabama

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45-43-244.11
Section 45-43-244.11 Disposition of proceeds. The proceeds of any tax received under
authority of this part shall be paid over by the county within 10 days after its receipt as
follows: Retroactive to October 1, 1988, the proceeds of the gasoline tax shall be paid over
to the Lowndes County Commission General Fund. Sixty-five percent of the proceeds shall be
used for the county purposes with 75 percent of the 65 percent being earmarked for capital
outlay. The remaining 35 percent of the revenues shall be distributed to the Lowndes County
Board of Education for general educational purposes. (Act 87-620, p. 1097, § 12; Act 89-498,
p. 1034, § 1.)...
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45-43-247.05
Section 45-43-247.05 Disposition of funds. The proceeds received under authority of
this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the
State Department of Revenue to Lowndes County for distribution within 10 days as follows:
Retroactive to October 1, 1988, the proceeds of the tax shall be paid over to the Lowndes
County Commission General Fund. Sixty-five percent of the proceeds shall be used for the county
purposes with 75 percent of the 65 percent being earmarked for capital outlay. The remaining
35 percent of the revenues shall be distributed to the Lowndes County Board of Education for
general educational purposes. (Act 87-523, p. 791, § 6; Act 89-499, p. 1035, § 1.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

45-27-245.05
Section 45-27-245.05 Disposition of funds. The net proceeds of the taxes levied herein
remaining after direct out-of-pocket collection costs are deducted shall be distributed as
follows: (1) Eighteen percent of the net proceeds shall be paid into the county general fund
for general county purposes. (2) Eighty-two percent of the net proceeds shall be divided on
a pro rata basis to the Escambia County Board of Education and the Brewton City Board of Education
on the ratio of students in each system based on the first 40 days of average daily membership
in each respective school system. (Act 97-549, p. 962, §6.)...
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45-10-244.09
Section 45-10-244.09 Use of tax proceeds. The proceeds of any taxes herein authorized
to be levied shall be paid over by the county within 10 days after their receipt as follows:
(1) Fifty percent of the proceeds shall be paid over to the county board of education. (2)
The remaining fifty percent of the proceeds shall be paid over to the general fund of the
county and used and applied for general purposes. (Act 79-787, p. 1428, §10; Act 80-279,
p. 391, §1.)...
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45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law,
in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected
by the county judge of probate and distributed as follows: The entire amount of tax shall
be paid to the Etowah County Commission and the net revenue, after reimbursing the county
general fund for all expenses incurred in the administration and enforcement of the tax, shall
be distributed, as follows: a. For beer delivered for retail sale within the corporate limits
of a municipality having a board of education, all such proceeds shall be distributed according
to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3
percent to the local boards of education of Etowah County, to be divided pro rata among them
in accordance with the most recent average daily membership figures, to be used for capital
outlay purposes, renovation and repairs and to preserve teacher units under the...
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45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other
monies, including fines and forfeitures, received under this part shall be paid to the treasurer
of the racing commission. All such monies remaining after payment of expenses incurred in
the administration of this part shall be distributed as provided by law within 15 days following
the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such
net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds
shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent
of the 51 percent shall go to the general fund of the Macon County Board of Education to be
used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively
for a pro rata basis salary subsidy for all employees of the county board of education including
specifically teachers, administrative personnel and support...
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45-43-246.87
Section 45-43-246.87 Charge for collection. The collection agency may charge Lowndes
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the collection agency and the Lowndes 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 Lowndes County for that month. The collection agency shall
pay into the Lowndes County General Fund all amounts collected under this subpart, as the
tax is received by the collection agency on or before the first day of each successive month.
The collection agency shall certify to the county commissioner the amount collected and paid
into the county general fund during the month immediately preceding the certification. The
proceeds of the tax shall be used for general county purposes,...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge
Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent
of the amount collected. 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 Lowndes 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 month in which the department makes
the first collections hereunder, the commissioner shall certify to the Comptroller the amount
of taxes collected under this subpart and paid by him or her into the State Treasury for the
benefit of Lowndes County during the month immediately preceding the...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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