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
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 any work done or personal service rendered in any trade, occupation, or
profession, including any kind of deductions before take home pay is received; but the terms
shall not include amounts paid to traveling salesmen or other workers as allowances or reimbursement
for traveling or other expenses incurred in the business of the employer, except to the extent
of the excess of such amount over such expenses actually incurred and accounted for by the
employee to his or her employer. (4) LICENSEE. Any person required to...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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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
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 occurring
between the time of the injury and the employee's death therefrom. If the employee
is dissatisfied with the initial treating physician selected by the employer and if further
treatment is required, the employee may so advise the employer, and the employee shall be
entitled to select a second physician from a panel or list of four physicians selected by
the employer. If surgery is required and if the employee is dissatisfied with the designated
surgeon, he or she may so advise the employer, and the employee shall be...
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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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