45-22-243.10
Section 45-22-243.10 Distribution of proceeds. The proceed of any taxes herein authorized to
be levied shall be distributed as follows: (1) Forty-five percent to the general fund of the
City of Cullman. (2) Fifteen percent to the general fund of Cullman County to be used by the
County Commission. (3) Fifteen percent to the Cullman County Commission to the credit of the
road fund. (4) Ten percent to the Cullman County Commission for use by the Cullman County
Board of Education. (5) Ten percent to the municipalities of Cullman County incorporated prior
to May 18, 2020, except Cullman, to be distributed on a population basis. (6) a. Five percent
to the rural volunteer fire departments of the county, to be equally distributed among the
following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle Ground,
Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden City, Gold
Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa,...
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45-24-241.03
Section 45-24-241.03 Assessment and collection of tax; disposition of funds. The Tax Assessor
of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas
County shall collect the tax, in the same manner and method that other ad valorem taxes are
collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days
of payment into such special fund, the county commission shall allocate the funds among the
Dallas County Fire Association and eligible volunteer fire departments. The Dallas County
Fire Association shall receive two thousand dollars ($2,000) from such funds and the remainder
of the funds shall be divided equally among the eligible volunteer fire departments. (Act
91-535, p. 962, §4; Act 91-729, p. 1419, §4.)...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby
authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County
in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net
proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied
and collected shall be distributed equally among the volunteer fire departments located in
the county. The remaining net proceeds shall be paid to the county general fund. (b) The local
sales tax on fireworks herein authorized, if levied, shall be collected in the same manner
as the state sales tax is collected in Cleburne County and shall be collected by the judge
of probate. (Act 90-429, p. 592, §§1, 2.)...
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45-23-244.05
Section 45-23-244.05 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum shall be paid by the State
Department of Revenue to the Dale County Commission, on a monthly basis. Five percent of the
revenue shall be paid into the county general fund. The remaining funds shall be placed by
the Dale County Commission into a special account to be used exclusively for fire protection
purposes in Dale County. The Dale County Commission shall be authorized to enter into service
contracts with individual fire departments or with associations which represent more than
one fire department, or both, to provide fire protection to a part or all of the county. The
compensation for the contracts shall be paid from funds in the special account. The Dale County
Commission shall be authorized to develop certain standards and criteria which shall be met
by all fire departments with which it enters into contract. (b) It is the...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County
may establish and administer a program of revenue collection for all legally authorized fees,
taxes, licenses, and other revenues not presently being collected locally. (b) The County
Commission of Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the State
Department of Revenue provided by local law to collect revenues and conduct audits to determine
the amounts of revenue liable and due to the county. (d) The county commission may hire persons,
firms, corporations, auditors, or tax collectors it deems reasonably...
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45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring. (a) The
County Commission of Blount County may establish and administer a program of revenue collection
for all legally authorized fees, taxes, licenses, and other revenues not presently being collected
locally. (b) The County Commission of Blount County may with 30 days' written notice to the
State Department of Revenue assume the collection of all such legally authorized tax proceeds
currently being collected by the State Department of Revenue on behalf of Blount County. (c)
If the county commission elects to collect one or more taxes, fees, or licenses, or other
revenues under this section, the county shall have all lawful powers of the State Department
of Revenue to collect revenues and conduct audits to determine the amounts of revenue liable
and due to the county. (d) The county commission may, at its option, hire such persons, firms,
corporations, auditors, or tax collectors it deems reasonably...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-7-71
Section 45-7-71 Revenue collection program. (a) The County Commission of Butler County may
establish and administer a program of revenue collection for all legally authorized taxes,
licenses, fees, and other revenues not presently being collected locally. (b) The County Commission
of Butler County may, with 30 days written notice to the State Department of Revenue, assume
the collection of all legally authorized tax proceeds currently being collected by the State
Department of Revenue on behalf of the county. (c) If the county commission elects to collect
one or more taxes, licenses, fees, and other revenues pursuant to this section, the county
shall have all lawful powers of the State Department of Revenue to collect revenues and conduct
audits to determine the amount of revenue liable and due to the county. (d) The county commission
may employ persons, firms, corporations, auditors, or tax collectors it deems reasonably necessary
to carry out the purposes and intent of this section....
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