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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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45-6-242.40
Section 45-6-242.40 Collection of special county taxes. Any special county privilege
license tax or taxes authorized in Bullock County under the provisions of Amendment No. 128
to the Constitution of Alabama of 1901, shall be collected by the State Revenue Department.
The State Revenue Department is authorized to charge Bullock County for collecting the tax
its actual costs, not to exceed five percent of the amount collected and the tax shall be
collected in the same manner as other local taxes are collected by the State Revenue Department.
(Act 81-1027, 2nd Sp. Sess., p. 215, §1.)...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected;
charge for collection and administration. (a) All such taxes collected and administered by
the Department of Revenue shall be collected and remitted to the governing bodies of the various
counties in the manner as provided for the collection and administration of taxes for cities
or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue
is authorized to charge the counties for collecting and administering the taxes its actual
cost, not to exceed two percent of the amount collected, and to do any and all things pertaining
to the collection and administration of the taxes for the various counties as the department
is authorized to do in collecting and administering taxes for cities and towns as provided
in Sections 11-51-180 through 11-51-185. (b) For the purpose of this section, the terms
collection and administration shall have the same meaning as in Section...
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45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Baldwin County Commission, shall be distributed to the
Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005
fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand
dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall
be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc.,
North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional
search and rescue squad authorized by the county commission after May 13, 2005, shall be funded
out of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and
may examine the books, reports, and accounts of every distributor, retail dealer, or storer
of gasoline or motor fuel on which the tax has been imposed. The county commission may make
any and all rules and regulations deemed necessary and proper for the collection of the tax.
Upon a resolution of the county commission, the State Department of Revenue may collect the
tax imposed by the county pursuant to this part. All persons, firms, businesses, and corporations
owing the tax shall pay it to the Department of Revenue and the payment shall be a full and
complete discharge of all liability for the tax owed the county. The Department of Revenue
shall promulgate reasonable rules and regulations to facilitate the orderly and efficient
collection of the tax imposed pursuant to this part. The Department of Revenue may recover
all costs of collecting the tax, not to exceed five percent of the proceeds and shall...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and
administration; redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue
shall deposit into the State Treasury all municipal taxes collected by the department under
this division; and, on a bi-weekly basis, the commissioner shall certify to the Comptroller
the amount of taxes collected under the provisions of this division for the approximate two-week
period immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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45-3-244.34
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Barbour County Commission, shall be distributed to the
Barbour County Commission with the funds earmarked for the Barbour County Sheriff's Department.
These funds are to be used for future raises for the deputies and the jailers and to provide
additional hiring of deputies in the department. (Act 2003-135, 1st Sp. Sess., p. 428, §5.)...
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45-33-242.34
Section 45-33-242.34 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Hale County Commission, shall be distributed to the Hale
County General Fund to be used for the operation and maintenance of the county jail and for
other county purposes. (Act 99-235, p. 302, §5.)...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Henry County to enforce this part upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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