45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby
authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing
from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within
Jackson County not to exceed three cents ($.03) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that excise taxes levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate
commerce, and provided further that if the excise tax imposed under this part upon the sale
of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention being...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.01.htm - 2K - Match Info - Similar pages

45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within the City of Florence, Alabama, and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.01.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.41.htm - 2K - Match Info - Similar pages

45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission
is hereby authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county one-third cent privilege
license tax paralleling the state sales and use tax, such privilege license tax to be determined
by the application of rates against gross sales or gross receipts, as the case may be. (b)
There are exempted, however, from this section and from the computation of the amount
of the additional tax imposed in this section, the gross receipts of any business and
the gross proceeds of all sales which are presently exempted under the state sales and use
tax statutes from the computation of the amount of the state sales and use tax. (Act 91-434,
p. 771, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.32.htm - 1K - Match Info - Similar pages

45-49-101.11
Section 45-49-101.11 Relation to uniform traffic ticket and complaint. Adoption by a
county or city board of education located in Mobile County, of the procedures under this part
and the enforcement of this part by Mobile County or a municipality located in Mobile County,
may not affect current procedure and prosecutions commenced by issuance of a uniform traffic
ticket and complaint by a law enforcement officer or otherwise. The issuance of a notice of
a violation as authorized by this part shall be subordinate to the issuance of a uniform traffic
ticket and complaint for the same action if issued by a sworn law enforcement officer, and
issuance of a uniform traffic ticket and complaint for a school bus violation shall preclude
issuance of a notice of violation as authorized by this part. If both a uniform traffic ticket
and complaint and a notice of violation as authorized by this part are issued for the same
action, the one issued by a sworn law enforcement officer pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-101.11.htm - 1K - Match Info - Similar pages

16-16-14
Section 16-16-14 Use of bond proceeds for loans to local boards of education. The proceeds
derived from the sale of any bonds issued pursuant to subsection (b) of Section 3 of
Act 98-373 shall be deposited in the State Treasury and shall be carried in a separate fund
therein for the account of the authority, which shall pay therefrom the expenses of issuance
thereof. The proceeds from the sale of the bonds remaining after payment of the expenses of
issuance thereof shall be retained in such fund and, until they are paid out, shall be invested
by the State Treasurer at the direction of the authority in permitted investments which mature
at such time or times as the authority shall direct. Monies in the fund (whether original
proceeds from the sale of the bonds or principal proceeds of matured permitted investments)
shall be available for loan by the authority. The authority is hereby authorized to loan,
and each local board of education is hereby authorized to borrow, such monies under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16-14.htm - 3K - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-242.htm - 1K - Match Info - Similar pages

45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages

45-4-244
Section 45-4-244 Levy of tax; exemptions; disposition of funds. (a) The Bibb County
Commission is hereby authorized to levy and provide for the collection of an additional sales
and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County
in an amount of one cent ($.01) per dollar of gross sales or usage. (b) There are exempted
and excluded from the provisions of this section the same exemptions and exclusions
applicable to the state sales and use taxes. (c) The proceeds from the taxes provided for
herein shall be collected by the State Department of Revenue. The proceeds, less any costs
of collection, shall be deposited without delay into the Bibb County Treasury. The amount
deducted from the proceeds by the Department of Revenue for the cost of collection shall be
an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department
of Revenue shall have the same authority to enforce the provisions of this section
that it has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.htm - 1K - Match Info - Similar pages

45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission
shall establish an account or accounts within the general fund of the county for payment of
such amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The
county commission shall place into such account or accounts an amount equal to the sum of
one-half, or 50 percent, of all oil and gas severance tax revenues, designated for and distributed
to the General Fund of Mobile County, and remaining after distribution of those revenues to
the Mobile County Board of Health and the Mobile County Board of Education provided for by
Section 45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of
Chapter 20, Title 40, as amended, not to include any and all net revenues held in escrow,
as a result of litigation, for Mobile County which have been collected pursuant to Act 79-434
and Act 80-708. (b) Allocation of such revenues for indigent care shall not exceed five...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.43.htm - 2K - Match Info - Similar pages