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...
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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.)...

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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.)...
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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...
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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...
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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...
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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...
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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...
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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...
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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....
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