45-32-150.03
Section 45-32-150.03 Treasurer. The Greene County Racing Commission shall be empowered to appoint an individual to serve as Treasurer of the Racing Commission which may be one of the members of the racing commission, and shall collect all of the license fees, taxes, and monies provided in this part, and shall supervise, check, and audit the operation of the pari-mutuel wagering pools and the conduct and distribution thereof. The racing commission shall be empowered to invest the monies in legal investments prior to distribution as provided for in Section 45-32-150.16. (Acts 1975, No. 376, p. 926, §3; Act 82-838, p. 351, §3; Act 83-334, p. 509, §2.)...
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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Hale County, a county privilege, license, or excise tax of five cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax levied by this subpart shall be in addition to all other taxes provided by law. Provided, however, when the license tax levied under this subpart is paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes levied by this subpart, the intent being that the license tax is to be paid only once on each package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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45-35-160
Section 45-35-160 Liability for monetary loss. (a) The Houston County Commission shall reimburse the office of the license commissioner, judge of probate, or revenue commissioner from the general fund of the county the amount of any monetary loss, not to exceed a total of five thousand dollars ($5,000) per annum, arising or caused by error, if the mistake or omission was caused without their personal knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the license commissioner, probate judge, or revenue commissioner to insure that their employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon becoming aware of the potential loss. This section shall not apply to any deliberate misuse or misappropriation of funds by the...
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45-35-83.40
Section 45-35-83.40 Privilege license. (a) In Houston County, the judge of probate shall provide for the annual issuance of privilege licenses by mail. The judge of probate shall mail renewal forms to all businesses or individuals who purchased State of Alabama or Houston County privilege licenses the previous fiscal year. The forms shall inform the licensee of the opportunity to pay the annual license fee and any taxes due by mail. The judge of probate shall collect an additional fee of one dollar ($1) for the issuance by mail. If the licensee elects to pay by mail, a receipt for payment shall be returned to the licensee by mail. Any fees collected pursuant to this section shall be paid into the county general fund. The county commission shall provide for the necessary expenses to carry out this section. (b) The provisions of this section are supplemental and shall not be construed to repeal any law not in direct conflict with this section. (Act 96-737, p. 1231, §§1, 2.)...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be...
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45-36-84
Section 45-36-84 Establishment, administration, and financing of county law library; law library fee. (a) The Jackson County Commission shall maintain a county law library in the county. (b) In each case filed in the Circuit Court and District Court of Jackson County, there shall be assessed a law library fee in the amount of two dollars ($2). The fee shall be collected as other court costs and fees are collected by the circuit clerk. Not later than the tenth day of the month, the fees collected during the preceding month shall be deposited by the circuit clerk in the county treasury to the credit of a special fund designated the County Law Library Fund. (c) The presiding circuit judge of the Thirty-eighth Judicial Circuit composed of Jackson County shall administer the county law library and may authorize the expenditure of funds in the County Law Library Fund as provided in Section 11-25-13. (Act 2020-175, §§2-4.)...
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45-40-160
Section 45-40-160 Reimbursement; due care required. (a) The Lawrence County Commission shall reimburse the offices of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate from the general fund of the county the amount of any monetary loss, not to exceed a total for each office of five thousand dollars ($5,000) per annum, arising or caused by error, if the mistake or omission was caused without personal knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate to insure that their employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon...
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45-41-130
Section 45-41-130 Employment of county engineer; qualifications; requirements. The Lee County Commission shall employ a county engineer who shall be a thoroughly qualified and competent civil engineer possessing all of the qualifications as specified for county engineers under the general laws of the State of Alabama and who shall reside in Lee County during his or her employment; and the commission shall delegate authority to the engineer to manage the county highway department and maintain county roads, highways, bridges, and ferries in Lee County. (Act 90-195, p. 226, §1.)...
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45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax. (2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents of the county who do not contract for private garbage disposal. Such fee shall be collected by use of the property tax books. Any owner of rental property shall pay the fee on any property he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals. (b) The county commission is also authorized and empowered to adjust filing fees and license fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized shall be deposited into the county general fund to be used in the manner prescribed by the county commission. (d) Before imposing any tax...
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45-42-200.21
Section 45-42-200.21 Leger; report. The county license commissioner shall keep a ledger showing the amount of money collected each day for each service performed and such book shall be open at all times to inspection by the county commission. On or before the twentieth day of each month, the commissioner shall furnish the county commission a full report of all monies collected and the disposition thereof. (Act 84-804, p. 221, § 22.)...
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