45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by
the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set forth,
with respect to all sales and business transactions that are required to be used as a measure
of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.03.htm - 1K - Match Info - Similar pages

2-32-14
Section 2-32-14 Certified association receiving and disbursing funds. A certified association
receiving and disbursing funds shall, within 60 days following the end of each calendar year,
or within a period of 60 days following the close of its fiscal year, cause an audit of its
books and accounts to be conducted by a certified public accountant, disclosing receipts,
disbursements, expenditures, and other pertinent information, and a copy of the auditor's
report shall be forwarded to the board for inspection and review. The Department of Examiners
of Public Accounts shall audit, review, and investigate the receipts and disbursements of
funds in the same manner that those duties are performed for examination and audits of agencies
and departments of the state. Any examination or audit required by this section shall
be open to public inspection. Within 90 days following the close of a certified association's
fiscal year, if it has received any funds from assessments levied and collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-32-14.htm - 1K - Match Info - Similar pages

2-8-323
Section 2-8-323 Certified association - Audit. A certified association receiving and
disbursing funds, following the close of its fiscal year every two years, shall cause an audit
of its books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association's
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-323.htm - 1K - Match Info - Similar pages

2-8-363
Section 2-8-363 Certified association - Audit. A certified association receiving and
disbursing funds, following the close of its fiscal year every two years, shall cause an audit
of its books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for the examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-363.htm - 1K - Match Info - Similar pages

45-49-151.17
Section 45-49-151.17 Disposition of funds. (a) All fees, commissions, taxes, and other
monies, including fines and forfeitures, received under this subpart shall be paid to the
racing commission and shall be remitted by it to the county treasurer for deposit in the county
treasury to the account of the Mobile County Racing Commission as directed by the racing commission.
All monies remaining after payment of the expenses incurred in the administration of this
subpart including, but not limited to, the payment of the salaries and expenses of the members
and employees of the racing commission, and subject to any reserves for contingencies as the
racing commission shall direct, shall be distributed by the county treasurer monthly as follows:
(1) Until the capital improvement fund has accumulated four million two hundred thousand dollars
($4,200,000): Forty percent to the University of South Alabama for the use of the medical
school; 10 percent to S. D. Bishop State Community College; 15...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.17.htm - 8K - Match Info - Similar pages

45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by
this part, except as otherwise provided, shall be due and payable to Elmore County on or before
the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding
any provision of this part providing for the responsibility of the county to collect and administer
the tax provided in this part, the county may contract with an agent to perform all or any
part of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages

45-37-249.08
Section 45-37-249.08 Disposition of funds. (a) The proceeds of the taxes authorized
herein collected each month by the county, after any deductions for cost of collection, shall
be distributed at such times as shall be directed by the county commission in the priority
and respective amounts set forth below: (1) First, for so long as any refunding school warrants
are outstanding and are not defeased or otherwise fully paid, so much of the proceeds received
during a fiscal year of the county as may be necessary to satisfy the county's obligations
with respect to the refunding school warrants, including payment of the principal of, premium,
if any, and interest on the refunding school warrants due during such fiscal year of the county,
any ongoing expenses of administration of the refunding school warrants, amounts required
to be deposited in any debt service reserve fund for the refunding school warrants, and amounts
necessary to provide for payment of rebate, if any, or other amounts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.08.htm - 4K - Match Info - Similar pages

45-10-71
Section 45-10-71 Salaries; travel allowance. (a) The President of the Cherokee County
Commission shall be entitled to an annual salary of nine thousand six hundred dollars ($9,600).
Such annual salary shall be paid in equal monthly installments from the general fund of the
county. (b) The associate members of the Cherokee County Commission shall be entitled to an
annual salary of six thousand dollars ($6,000). Such annual salary shall be paid in equal
monthly installments from the general fund of the county. (c) The president and associate
members of the Cherokee County Commission, in addition to the salaries provided for in this
section, shall be entitled to an allowance in the amount provided for in Section
36-7-22, per mile and any actual and necessary expenses for meals and lodging for travel out
of the county in the performance of their official duties. Such additional allowance for out
of county travel shall be based on the actual receipts for reimbursement and shall be drawn
on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-71.htm - 1K - Match Info - Similar pages

45-14-130.09
Section 45-14-130.09 Requisitions; powers and duties of county purchasing agent. The
county engineer shall make written requisition to the county purchasing agent for all materials,
machinery, equipment, and necessary supplies needed for the construction, maintenance, or
repair of the public roads, bridges, and ferries of the county. Such requisitions shall be
filed and presented by the chairman to the commission at its next meeting, for the approval
of the commission. Provided, however, that the county purchasing agent shall have full power
and authority to make purchases without first obtaining the approval of the commission if
the delay might, in his or her judgment, cause an unnecessary and harmful interruption in
the operation of the county road system, providing the purchases are made in accordance with
prevailing law. The county purchasing agent shall be solely responsible and accountable for
purchasing the materials, machinery, equipment, and supplies under the approved...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-130.09.htm - 1K - Match Info - Similar pages

45-14-242.05
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or
retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this
part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty
of 25 percent, and if in the opinion of the county commission a good and sufficient cause
or reason is shown for the delinquency, the penalty may be remitted. The county commission
may make returns for delinquent taxpayers upon the information reasonably obtained and add
the penalty prescribed by this part. If any person shall be delinquent in the payment of any
tax imposed pursuant to this part, the county commission shall issue execution for the collection
of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
make return of the execution to the county commission. The tax and the penalties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.05.htm - 1K - Match Info - Similar pages