45-44-140.05
Section 45-44-140.05 Collection and disposition of funds. The tax herein imposed shall be due and payable quarterly to the Macon County Tax Collector, and shall, when collected, be paid by such Macon County Tax Collector to the Treasury of Macon County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Macon County. (Act 81-845, p. 1520, § 6.)...
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45-41-140.03
Section 45-41-140.03 Financial charge - Collection and disposition. The financial charge herein imposed shall be due and payable to the Tax Collector of Lee County, and shall, when collected, be paid to the Treasurer of Lee County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest protection program in Lee County. (Act 83-505, p. 713, §4.)...
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45-48-141.03
Section 45-48-141.03 Financial charge - Collection and disposition. The financial charge herein imposed shall be due and payable to the Tax Collector of Marshall County, and shall, when collected, be paid to the Treasurer of Marshall County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest protection program in Marshall County. (Act 83-709, p. 1152, § 4.)...
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45-40-140.05
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall be due and payable to the State Department of Revenue, and, when collected, shall be paid by the Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Lawrence County. (Act 81-846, p. 1522, §6.)...
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45-14-140.03
Section 45-14-140.03 Payment of tax; disposition of funds. The tax herein imposed shall be due and payable to the Tax Collector of Clay County, and shall, when collected, be paid to the Treasurer of Clay County. All monies collected in accordance with this article shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Clay County. (Act 84-573, p. 1194, §4.)...
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45-49-141.03
Section 45-49-141.03 Payment; disposition of funds. The tax herein imposed shall be due and payable to the Tax Collector of Mobile County, and shall, when collected, be paid to the Treasurer of Mobile County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Mobile County. (Act 82-311, p. 418, § 4.)...
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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...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created within the office of the Judge of Probate of Bibb County a license division which shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance or state Comptroller. The county commission shall also provide clerks and other assistants for the judge of probate as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to employ clerks and other assistants and to fix their compensation, subject to and in accordance with the personnel policies and procedures of Bibb County concerning county employees. The compensation of the clerks and assistants shall be paid out of...
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45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office of Chambers County a license division which shall issue all licenses issued through the judge of probate's office, except marriage licenses. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the State Comptroller. The county commission shall also provide such clerks, and other assistants for the judge of probate as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to employ such clerks, and other assistants, and to fix their compensation; however, the number and compensation of such clerks and other assistants shall be subject to the approval of the county commission. The compensation of the...
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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of a resolution by the Macon County Commission of authorization, there is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three cents ($.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds...
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