|
45-19-140
Section 45-19-140 Forest fire protection. (a) The County Commission of Coosa County is authorized,
when the need exists, to provide protection against forest fires in Coosa County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(l) After the Coosa County Commission has determined that such a need does exist in Coosa
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Coosa County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($0.10) per acre, provided such
financial charge or tax is not greater than the benefit accruing to such forest lands due
to the availability of such fire protection. (2) "Forest lands" as used in this
section, shall mean any land which supports a forest growth, or which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-140.htm - 4K - Match Info - Similar pages
45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, as follows:
(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 the 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; provided, however, that any
person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.04.htm - 2K - Match Info - Similar pages
45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.htm - 3K - Match Info - Similar pages
45-3A-30
Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast
establishments. In the City of Clayton in Barbour 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 city engaging in the business of renting or furnishing a room or rooms,
lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, any
bed and breakfast establishment, tourist court, or another place in which rooms, lodgings,
or to accommodations which are regularly furnished to transients for a consideration. A bed
and breakfast establishment, for purposes of this part, means an establishment recognized
as such by the bylaws of the Bed and Breakfast Association of Alabama. The amount of the tax
shall be equal to four percent of the charge for the rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.htm - 1K - Match Info - Similar pages
45-40-140.02
Section 45-40-140.02 Hearing; determination of amounts. The need for a financial charge or
tax to provide forest fire protection within the county shall be determined by the county
commission after a public hearing is held thereon. Notice of the public hearing shall be given
by the county commission for a period of two consecutive weeks by advertisement in a newspaper
of general circulation in Lawrence County. The advertisement shall indicate the date, time,
and place of the hearing, the manner proposed to finance the fire protection program, and
the part of the cost of the program that is proposed to be paid by the owners of forest lands.
Any person owning forest land in Lawrence County may appear in person or by attorney at such
time and place and make defense against the financial charge or tax or the amount thereof.
After the hearing the county commission shall determine whether or not a need exists for such
a charge or tax; and if a need is found to exist for such financial charge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-140.02.htm - 1K - Match Info - Similar pages
45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
45-44-140.02
Section 45-44-140.02 Hearing; determination of amounts. The need for such financial charge
or tax to provide forest fire protection within the county shall be determined by the county
commission after a public hearing is held thereon. Notice of such public hearing shall be
given by the county commission for a period of two consecutive weeks by advertisement in a
newspaper of general circulation in Macon County. Such advertisement shall indicate the date,
time, and place of the hearing, the manner proposed to finance such fire protection program,
and the part of the cost of such that is proposed to be paid by the owners of forest lands.
Any person owning forest land in Macon County may appear in person or by attorney at such
time and place and make defense against such financial charge or tax or the amount thereof.
After such hearing the county commission shall determine whether or not a need exists for
such a charge or tax; and if a need is found to exist for such financial charge or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-140.02.htm - 1K - Match Info - Similar pages
45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may levy, in addition to all other taxes including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, and any parts of such machines or any motor vehicle, truck
trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price.
Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
|