45-44-244.03
Section 45-44-244.03 Deductions from compensation; quarterly payments. After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments required to be made on account of such deductions by employers shall be made quarterly to the county director of revenue for the quarterly period ending September 30, December 31, March 31, and June 30, of each year, on or before the last day of the month next following the end of each such quarterly period, and each employer shall at the same time make a return on a form furnished by the county director of revenue. Provided, however, that the failure or omission by an employer to deduct such license fees shall not relieve an employee from the payment of such license fees and compliance with the requirements for making the return as provided in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.03.htm - 1K - Match Info - Similar pages
45-44-244.01
Section 45-44-244.01 Payment of tax or fee; amount. When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, without paying such license taxes or fees for the privilege of engaging in or following such trade, occupation, or profession. In cases where compensation is earned as a result of work done or services performed both within and without the county the license fees required under the ordinance or resolution shall be computed by determining upon the oath of the employer, or if required by the county director of revenue, upon the oath of the employee, that percentage of the compensation earned from the portion of the work which was done or performed within the county. (Act 81-987, 1st Sp. Sess., p. 170, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.01.htm - 1K - Match Info - Similar pages
45-44-244.04
Section 45-44-244.04 Filing of returns. When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are not paid to the county by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the county director of revenue on or before January 31 of each year showing in the return the gross receipts subject to license fees during the preceding calendar year. If for any reason all license fees of a person subject to the resolution or ordinance were not withheld by his or her employer from his or her compensation, such person shall file the return required by the county director of revenue and shall pay, at the time of the filing thereof, to the county the amount of license fees due under the ordinance or resolution. (Act 81-987, 1st Sp. Sess., p. 170, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.04.htm - 1K - Match Info - Similar pages
45-44-244.32
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for the monthly periods ending the last day of each month, on or before the 20th day of the following month. Each employer shall at the same time make a return on a form made available to him or her by the revenue commissioner. If the total amount deducted from payments made to or due all employees of an employer is less than one percent during each calendar month of the previous calendar year, the employer may elect, for the current calendar year, to remit those deductions to the county for the quarterly periods ending March 31, June 30, September 30, and December 31 of the following calendar year, on or before the 20th day of the month following the end of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.32.htm - 2K - Match Info - Similar pages
45-44-244.02
Section 45-44-244.02 Definitions. As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE. Includes any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (6). (2) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any trade, occupation, or profession in Macon County within the meaning of subdivision (6). (3) GROSS RECEIPTS and COMPENSATION. Have the same meaning and both terms shall mean the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other consideration having monetary value, which a person receives from, or is entitled to receive from or be given credit for by his or her employer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.02.htm - 3K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the Department of Revenue based, among other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal within the executive branch of government, this chapter provides taxpayers with a means of resolving controversies that insures both the appearance and the reality of due process and fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director of revenue to collect and receive all license fees imposed by the ordinance or resolution and to keep records showing the amounts received by him or her from each employer and employee. The director or any agent or employee designated by him or her shall be authorized to examine the books, papers, and records of any employer or of any licensee in order to determine the accuracy of any return made, or if no return was made to ascertain the amount of license fees due under the terms of the ordinance or resolution by such examination. The director is hereby authorized to examine any person under oath concerning any gross receipts which were or should have been shown in the return and to this end he or she may compel the production of books, papers, records, and the attendance of persons before him or her, whether as parties or as witnesses, whom he or she believes to have knowledge of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.05.htm - 1K - Match Info - Similar pages
45-44-244.33
Section 45-44-244.33 Filing of returns. When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has been filed and no payment has been made shall file a return with the revenue commissioner on or before the first day of the second month following the end of each monthly or quarterly period, showing in the return his or her gross receipts subject to fees for the month or quarter. He or she shall also file a return with the revenue commissioner on or before January 31 of each year in which his or her employer has failed to file any monthly or quarterly return required in the preceding calendar year, showing on the return the gross receipts subject to fees during the preceding calendar year. If, for any reason, all fees were not withheld by the employer from the gross receipts, the employee shall file each return required on a form obtainable at the office of the revenue commissioner. In addition to the gross receipts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.33.htm - 1K - Match Info - Similar pages
25-5-77
Section 25-5-77 Expenses of medical and surgical treatment, vocational rehabilitation, medicine, etc.; medical examinations; review by ombudsman of medical services. (a) In addition to the compensation provided in this article and Article 4 of this chapter, the employer, where applicable, shall pay the actual cost of the repair, refitting, or replacement of artificial members damaged as the result of an accident arising out of and in the course of employment, and the employer, except as otherwise provided in this amendatory act, shall pay an amount not to exceed the prevailing rate or maximum schedule of fees as established herein of reasonably necessary medical and surgical treatment and attention, physical rehabilitation, medicine, medical and surgical supplies, crutches, artificial members, and other apparatus as the result of an accident arising out of and in the course of the employment, as may be obtained by the injured employee or, in case of death, obtained during the period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-77.htm - 13K - Match Info - Similar pages
25-5-57
Section 25-5-57 Compensation for disability. (a) Compensation schedule. Following is the schedule of compensation: (1) TEMPORARY TOTAL DISABILITY. For injury producing temporary total disability, the compensation shall be 66 2/3 percent of the average weekly earnings received at the time of injury, subject to a maximum and minimum weekly compensation as stated in Section 25-5-68, but if at the time of injury the employee received average weekly earnings of less than the minimum stated in Section 25-5-68, then he or she shall receive the full amount of the average weekly earnings per week. This compensation shall be paid during the time of the disability, but at the time as a temporary total disability shall become permanent, compensation for the continued total disability shall be governed by (a)(4) of this section with respect to permanent total disability. Payments are to be made at the intervals when the earnings were payable, as nearly as may be, unless the parties otherwise agree....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-57.htm - 28K - Match Info - Similar pages
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