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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption
by the Lowndes County Commission, every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, it being the purpose and intent of this provision
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, smoking tobacco and like tobacco products, acting merely as agent
for the collection of the tax. The dealer, storer, or distributor shall state the amount of
the tax separately from the price of the cigarettes, cigars, snuff, smoking...
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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and
may examine the books, reports, and accounts of every distributor, retail dealer, or storer
of gasoline or motor fuel on which the tax has been imposed. The county commission may make
any and all rules and regulations deemed necessary and proper for the collection of the tax.
Upon a resolution of the county commission, the State Department of Revenue may collect the
tax imposed by the county pursuant to this part. All persons, firms, businesses, and corporations
owing the tax shall pay it to the Department of Revenue and the payment shall be a full and
complete discharge of all liability for the tax owed the county. The Department of Revenue
shall promulgate reasonable rules and regulations to facilitate the orderly and efficient
collection of the tax imposed pursuant to this part. The Department of Revenue may recover
all costs of collecting the tax, not to exceed five percent of the proceeds and shall...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
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45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin
County is authorized, when the need exists, to provide for the protection of forests from
fire, insects, disease, beavers, and other pests in Baldwin County by participating in the
Alabama Forestry Commission's forest protection program in the manner hereinafter specified.
(b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin
County, the county commission may, in the manner hereinafter specified, provide for a finance
charge to be paid by the owners of forest lands located in Baldwin County for the use of the
land for timber growing purposes amounting to the whole or any part of the cost of such forest
protection program, but not in excess of ten cents ($.10) per acre, provided such finance
charge is not greater than the benefit accruing to such forest lands due to availability of
such forest protection as specified in subsection (a). (2) "Forest lands" as used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-141.htm - 3K - Match Info - Similar pages
45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale County any cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, and smoking
tobacco products, it being the purpose and intent of this provision that the tax levied is,
in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and like...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-242.01.htm - 2K - Match Info - Similar pages
45-32-242
Section 45-32-242 Levy of tax for general purposes. 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 10 mills on each dollar of taxable
property. Thirty-five percent of the tax shall be earmarked to the county general fund to
be used for general county purposes; and 65 percent of the tax shall be distributed to the
county board of education. The additional ad valorem tax imposed by this section shall
be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(Act 87-541, p. 826, ยง1.)...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its
designee, for collecting the taxes levied under this subpart, may retain and deposit to the
General Fund of Houston County, for general fund purposes and uses, five percent of the total
amount of the taxes collected in the county under this subpart. The amount shall be in lieu
of any payment to Houston County for collecting the special tax and may be deducted each month
from the gross revenues from the special tax before distribution of the balance of the tax
as herein provided. The charge for collecting such taxes may be deducted each month from the
gross revenues from the taxes before Houston County or its designee issues the county's checks
or warrants each month payable as hereinafter specified in an amount equal to the amount so
collected less the collection fee paid to Houston County. (b) If the designee of the Houston
County Commission is the State Department of Revenue, in that event only, the...
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45-40-160
Section 45-40-160 Reimbursement; due care required. (a) The Lawrence County Commission
shall reimburse the offices of the tax collector, tax assessor, revenue commissioner, license
commissioner, and the judge of probate from the general fund of the county the amount of any
monetary loss, not to exceed a total for each office of five thousand dollars ($5,000) per
annum, arising or caused by error, if the mistake or omission was caused without personal
knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money
orders, or other written orders for money orders, or other written orders for money or its
equivalent. (b) It shall be the duty of the tax collector, tax assessor, revenue commissioner,
license commissioner, and the judge of probate to insure that their employees exercise due
care in performing their duties and to make a diligent effort to correct the error, mistake,
or omission and collect the amount subject to potential loss immediately upon...
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45-45-175.01
Section 45-45-175.01 Location - Proximity to fire department. (a)(1) In Madison County,
any petroleum product tank farm shall be within five miles of and served by a full-time paid
fire department. The site of any petroleum product tank farm shall be approved by resolution
of the county commission if located outside of the corporate limits of a municipality or by
either resolution of the municipal governing body or by compliance with applicable zoning
laws if located within the corporate limits of a municipality. The petroleum product tank
farm operator shall provide periodic training and fire protection equipment to the fire department
staff, at no cost, for specific risks of fire and spills that could occur. In addition, the
petroleum product tank farm operator shall do all of the following: a. Include all fire protection
equipment required by the National Fire Protection Association Code for petroleum products
terminals. b. Participate in a mutual aid group within the community to...
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