45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first day of each successive month (commencing with the month next succeeding the month in which the department makes the first collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify to the Comptroller the amount of taxes collected under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.58.htm - 1K - Match Info - Similar pages
32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements; insurance claims; "total loss"; removal of identification numbers, plates, etc.; transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles; flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned as owner in the last certificate of title who scraps, dismantles, destroys, or changes the motor vehicle in such a manner that it is not the same motor vehicle described in the certificate of origin or certificate of title shall as soon as practicable cause the certificate of origin or certificate of title, if any, and any other documents or information required by the department to be mailed or delivered to the department for processing. The department shall, with the consent of any holder of liens noted on the surrendered certificate, enter a cancellation upon its records. Upon cancellation of a certificate of origin or certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-87.htm - 32K - Match Info - Similar pages
45-15-241.06
Section 45-15-241.06 Deduction of collection costs. The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the Cleburne County Commission. (Act 2001-387, p. 494, §7.)...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Cullman County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart as such taxes are received by the department of revenue; and on or before the first day of each successive month (commencing with the month following the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.08.htm - 4K - Match Info - Similar pages
45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Cullman County for that month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month (commencing with the month following the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.66.htm - 4K - Match Info - Similar pages
45-26-244.37
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the Elmore County Commission. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Elmore County for that month following collection. The collecting agent shall promptly pay all amounts collected under this subpart, as the tax is received on or before the first day of each successive month following collections. The collecting agent shall monthly certify to the Elmore County Commission the amount collected and paid to Elmore County. All taxes collected under this subpart shall be paid into the county general fund to be used by the Elmore County Commission for all lawful purposes. (Act 2000-487, p. 921, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.37.htm - 1K - Match Info - Similar pages
45-26-244.39
Section 45-26-244.39 Creation of fund. The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate without expenditure until the Rainy Day Fund shall reach the amount of one million dollars ($1,000,000). When the fund reaches that amount, the commission may access the funds by giving public notice of the proposed use of the funds for one month, and voting unanimously for the proposal in a regular commission meeting. (Act 2000-487, p. 921, §10.)...
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45-36-244
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson County Commission shall administer and collect this tax and provide for enforcement penalties by resolution. The county commission may retain an amount or percentage of the total proceeds collected in 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 of any lease tax levied pursuant to this section shall be deposited in the county general fund for general county purpose. (Act 99-672, 2nd Sp. Sess., p. 174, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-244.htm - 1K - Match Info - Similar pages
45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The State Department of Revenue shall charge Calhoun County for collecting the county taxes levied such amount or percentage of total collections as may be agreed upon by the governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month (commencing with the month following the month in which the department makes the first collections hereunder), the commissioner shall certify to the State...
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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed at the end of the fiscal year to the tax collector or other person charged with the duties of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this money on a pro rata millage basis to the state, county, and all subdivisions and agencies thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under this subpart shall end his or her tenure of office prior to becoming supernumerary as provided in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem taxes shall withhold from the next money collected on a pro rata millage basis a sum equal to one-half of the amount paid by the sheriff to the governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-233.22.htm - 1K - Match Info - Similar pages
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