45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore 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 Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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45-27-246.30
Section 45-27-246.30 Trust fund. (a) The Legislature recognizes that there has been a certain
windfall to Escambia County paid during the fiscal year 1983-84 and arising under the oil
and gas severance tax levied under provisions of Section 40-20-2, and distributed under Section
40-20-8. The legislative intent of this section is to establish a trust fund, the corpus of
which is to be composed of four million dollars ($4,000,000) from the oil and gas severance
tax paid to Escambia County during the fiscal year of 1983-84 together with 20 percent of
the annual income thereon each year during the existence of this trust beginning with the
fiscal year 1984-85. (b) Subject to any limitation of the Constitution of Alabama of 1901,
or of any general law of this state, the Escambia County Commission shall establish a trust
fund which shall be entitled the Escambia County Oil and Gas Severance Trust and which shall
hereafter in this section be referred to as the trust. The Escambia County...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition to
any and all other taxes heretofore levied, the county commission is hereby authorized to levy
and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable
property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund
to be used for general county purposes. (2) Forty percent of the tax shall be distributed
to the county board of education. (3) Twenty percent of the tax shall be distributed to the
municipalities and shall be divided among all municipalities based on the population of each
municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments.
(5) Two percent shall be distributed to the county library board for a period of 10 years
and then to revert to the county general fund. (b) The additional ad valorem tax imposed by
this section shall be collected at the same time and in the same manner...
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45-33-242.05
Section 45-33-242.05 Disposition of funds. The proceeds of the tax levied herein, less the
actual costs of collection not to exceed 10 percent shall be paid by the State Department
of Revenue to the county general fund on a monthly basis to be expended by the Hale County
Commission for general county purposes. (Act 91-783, p. 170, §6.)...
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45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute
the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds
of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five
percent of the proceeds shall be distributed to the municipality where the lodging accommodation,
room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging
located in the planning jurisdiction of the municipality. The proceeds shall be used by the
municipality for the promotion of tourism, recreation, and conventions. (b) There is established
a tourism board in Lauderdale County consisting of the following members to be appointed as
follows: (1) Two members appointed by the Lauderdale County Commission for a term of four
years. (2) Two members appointed by the City of Florence governing body for a term of three
years. (3) One member appointed jointly by the...
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45-43-244.04
Section 45-43-244.04 Report of business address. Within 30 days after the effective date of
the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report
on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission, showing the
place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Lowndes County, which information
shall be entered by the Lowndes County Commission on a book kept for that purpose, and should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Lowndes County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is 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 collection hereunder the commissioner...
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45-43-246.67
Section 45-43-246.67 Charge for collection. The collection agency may charge Lowndes County
for collecting the tax levied under 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 within 10 days after it is collected. The collection
agency shall certify to the county commission the amount collected and paid into the General
Fund of Lowndes County during the month immediately preceding the certification. (Act 97-551,
p. 971, § 8.)...
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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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