28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-30-140.04
Section 45-30-140.04 Fire protection service fee - Referendum. (a) The qualified electors of a fire district may file a petition, signed by at least 50 registered voters in the fire district, with the office of the judge of probate, who shall then order a referendum to be held in the fire district on the question of establishing a fire protection service fee for the fire district. Section 45-30-140.08 shall apply to all elections provided for by this article. (b) The petition shall contain the name and description of the fire district area and shall request the judge of probate to call an election on the following question: "Do you favor the assessment of a fire protection service fee in the amount of $____ a month collected annually with property tax payments for the purpose of funding fire protection services in this volunteer fire district? Yes __ No __." (c) The fee may not exceed six dollars ($6) a month. (Act 2015-513, 1st Sp. Sess., §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-140.04.htm - 1K - Match Info - Similar pages
45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.04.htm - 1K - Match Info - Similar pages
45-41-141.11
Section 45-41-141.11 Disposition of funds. (a) The treasurer shall establish or cause to be established in the county treasury a district fire protection fund for each district in which a financial charge is then being levied and collected, and shall maintain such district fire protection fund, or cause it to be maintained, so long as such district exists and such financial charge is levied and collected therein. The proceeds derived for the levy and collection of a financial charge within any district and paid over to the treasurer pursuant to Section 45-41-141.08 shall be deposited by him or her in the district fire protection fund for such district. Moneys on deposit in each district fire protection fund shall be kept separate and apart from other county revenues or funds and shall be used or disbursed, by or upon order of the commission, solely to pay: (1) Expenses of providing fire protection, fire prevention, and related services and facilities within the district in which such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.11.htm - 4K - Match Info - Similar pages
45-23-141.04
Section 45-23-141.04 Fee - Collection, administration, and enforcement. The fire and emergency medical service fee shall be collected, administered, and enforced at the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. In the case of mobile homes, the fee shall be collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as the annual registration fee for manufactured homes provided in Section 40-12-255. The proceeds of the fee shall be paid into a special county fire and emergency medical services fund. Within 30 days of payment into the special fund, the county commission shall transfer the funds to the Dale County Volunteer Firefighters Association and the Dale County Rescue Squad Association in the following manner: Twenty percent of the fee shall go the Dale County Rescue Squad Association to be divided evenly among Dale County's eligible emergency medical service squads; 80...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.04.htm - 1K - Match Info - Similar pages
45-40-141.04
Section 45-40-141.04 Collection and administration of fee; disposition of funds. The fee provided in this part shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as state ad valorem taxes. The officials collecting or assessing the fee shall be entitled to the same fees and compensation as are provided for collecting and assessing ad valorem taxes. The proceeds of the fee shall be paid into the county general fund. Within 30 days after payment into the county general fund, the county governing body shall pay the funds to the Lawrence County Firefighters and Rapid Responders, Inc., hereafter referred to as the county association. The county association shall distribute the funds among all eligible volunteer fire departments as follows: (1) Fifty percent of the money shall be divided equally among all eligible volunteer fire departments. (2) Fifty percent of the money shall be divided according to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-141.04.htm - 1K - Match Info - Similar pages
45-19-141.11
Section 45-19-141.11 Disposition of funds. The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. These proceeds shall not be used for salaries, entertainment, or fund-raising purposes. Any proceeds from the association's five percent share of the fees collected that are unexpended or not appropriated at the end of the fiscal year shall remain in the association's treasury for appropriation and use during any fiscal year thereafter. These proceeds shall be administered by the association in compliance with all applicable requirements of the Department of Examiners of Public Accounts. The association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.11.htm - 1K - Match Info - Similar pages
45-49-142.09
Section 45-49-142.09 Investment of excess funds. If the Mobile County Commission finds or determines that the funds provided by this part, after the deductions for administrative costs and investment, exceed the financial needs of the eligible volunteer fire departments, the Mobile County Commission may invest any excess funds for future expenses or use those funds for other fire suppression or protection service programs located within Mobile County Commission District 1. (Act 2015-258, § 10; Act 2019-152, § 1(11).)...
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45-26-142.11
for fire protection and emergency medical services and for the administration of the district. (c) The expenses of establishing and maintaining the district shall be paid for by the proceeds of the service charge, which shall be assessed and collected from qualified property owners within the district. The revenues collected from each district, less any costs of collection, shall be used for fire protection and emergency medical services in the district. The service charge shall be a personal obligation of the owner of the property served by the district and shall be due at the same time as the property tax payment. (d) To secure the collection of the service charge, there shall be a lien against the property in favor of the district, which lien shall be enforceable by the sale thereof in the same manner in which foreclosure of a municipal assessment for public improvement is authorized. Each district that collects any service charge pursuant to this part shall be bonded for an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-142.11.htm - 2K - Match Info - Similar pages
45-41-141.07
the county) as the commission shall specify and comparable in size and utility to such existing fire station and appurtenant facilities, or (ii) to pay or cause to be paid the costs of such acquisition, construction, and equipment, at such time or times and in such manner as the commission shall determine; provided, that such municipality shall not be required to acquire (i) the real property on which such new fire station and appurtenant facilities are to be located or (ii) any items of personal property or equipment, other than fixtures and so-called building equipment, to be installed or used in or about such new fire station and appurtenant facilities, or to pay any costs of acquiring such real property, personal property, or equipment; (2) If any such fire station and appurtenant facilities are located within such territory to be excluded from such district, to assume any indebtedness or obligations theretofore incurred by the county or volunteer fire department (as the case...
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