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11-97-16
Section 11-97-16 Utility services agreements; incurring indebtedness by governmental
users; enforceability of utility services agreements. (a) Any county or municipality, or any
instrumentality of either thereof, if authorized by resolution or ordinance of its governing
body, may enter into one or more utility services agreements with a provider or providers
pursuant to which such provider or providers shall provide one or more utility services for,
or for the benefit of, any such governmental user that is a party to such utility services
agreement. Any such utility services agreement may provide for the purchase by the governmental
user thereunder of all or any part of the capacity, capability, or output of the facilities
used to provide the applicable utility services. Since the receipt of utility services by
a governmental user pursuant to a utility services agreement affords such governmental user
the benefits of such utility services without the burdens of ownership and operation...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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9-9-40
Section 9-9-40 Bonds - Remedies and proceedings upon default. (a) If any installment
of principal and interest evidenced by any bonds issued under the provisions of this article
shall not be paid at the time and in the manner when the same shall become due and payable,
the same shall bear interest at the rate of eight percent per annum until paid, and if such
default shall continue for a period of 60 days, the holder or holders of such bond or bonds
upon which default has been made may have a right of action against said water management
district wherein the court may issue a writ of mandamus against the officers of said district,
including the tax collector, directing the levying of a sufficient tax as provided in this
article and the collection of same in such sum as may be necessary to meet any unpaid installments
of principal and interest and costs of suit and such other remedies are hereby vested in the
holder or holders of such bond or bonds in default as may be authorized by...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by...
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45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial
charge levied as provided in Section 45-41-141.03 shall become due and payable on October
1 in the fiscal year of the county next succeeding the fiscal year during and for which such
financial charge is so levied and shall become delinquent if not paid before the next succeeding
January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make
report of the unit or units of property owned by him or her to the tax assessor at the time
fixed by law for making return of other property of such owner; and any owner whose property
is generally exempt from property taxation or who is not otherwise required to make report
or return to the tax assessor as aforesaid shall nevertheless at such time make report to
the tax assessor of the unit or units of property owned by him or her, all as if such unit
or units of property were subject to property taxation. The tax collector shall...
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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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