45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain
tobacco products in Hale County, a county privilege, license, or excise tax of five cents
($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The
privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee,
for collecting the taxes levied under this subpart, may retain and deposit to the General
Fund of Houston County, for general fund purposes and uses, five percent of the total amount
of the taxes collected in the county under this subpart. The amount shall be in lieu of any
payment to Houston County for collecting the special tax and may be deducted each month from
the gross revenues from the special tax before distribution of the balance of the tax as herein
provided. The charge for collecting such taxes may be deducted each month from the gross revenues
from the taxes before Houston County or its designee issues the county's checks or warrants
each month payable as hereinafter specified in an amount equal to the amount so collected
less the collection fee paid to Houston County. (b) If the designee of the Houston County
Commission is the State Department of Revenue, in that event only, the...
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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
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45-4-240
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County may establish
and administer a program of revenue collection for all local taxes, licenses, fees, and other
fees, charges, and revenues levied by the county commission pursuant to local law. (b) The
County Commission of Bibb County may, within 30 days' written notice to the State Department
of Revenue, assume the collection of all legally authorized tax proceeds levied by the county
commission and currently being collected by the State Department of Revenue on behalf of Bibb
County. (c) If the county commission elects to collect one or more of the local taxes, fees,
charges, or other revenues under this section, the county shall have the local taxes, fees,
charges, and all lawful powers of the State Department of Revenue to collect revenues and
to conduct audits to determine the amounts of revenue liable and due to the county. (d) The
county commission may, at its option, hire persons, firms,...
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45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County Commission
is hereby authorized to impose upon every person, firm, or corporation who sells, stores,
delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb County a
county privilege, license, or excise tax up to the following amounts: (1) Four cents ($0.04)
for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four cents
($0.04) for each cigar of any description made of tobacco or any substitute therefor. (3)
Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Four
cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-40-244.10
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, and compliance generally with the state lodging tax statutes, the rules and regulations
promulgated with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall
have and exercise the same powers, duties, and obligations with respect to the county tax
levied hereby as are imposed on the Commissioner of Revenue of the state and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable by this part to the county tax levied hereby...
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45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized
and empowered to levy, at their discretion, and collect or provide for the collection of additional
taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax.
(2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents
of the county who do not contract for private garbage disposal. Such fee shall be collected
by use of the property tax books. Any owner of rental property shall pay the fee on any property
he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals.
(b) The county commission is also authorized and empowered to adjust filing fees and license
fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized
shall be deposited into the county general fund to be used in the manner prescribed by the
county commission. (d) Before imposing any tax...
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45-43-140
Section 45-43-140 Forest fire protection. (a) The County Commission of Lowndes County is authorized,
when the need exists, to provide protection against forest fires in Lowndes County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Lowndes County Commission has determined that such a need does exist in Lowndes
County, the county commission, in the manner hereinafter specified, may provide for a financial
charge or tax to be paid by the owners of forest lands located in Lowndes County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.10) per acre, provided such
financial charge or tax is not greater then the benefit accruing to such forest lands due
to availability of such fire protection. (2) Forest lands as used in this section, shall mean
any land which supports a forest growth, or which...
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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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