40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax paid pursuant to this part shall be appropriated to the department, which shall retain the amount necessary to fund the administrative costs of implementing and operating the program and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts collected shall be distributed as follows: (1) Fifty percent to the State Treasury and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund. (2) Twenty-five percent to each county in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (3) Twenty-five percent of funds to be distributed to each municipality in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (b) Effective for tax periods beginning on or after January 1, 2019, the net...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-197.htm - 2K - Match Info - Similar pages
45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy a sales and use tax in the amount of up to two percent on sales, use, storage, consumption, or gross receipts outside of the corporate limits of the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this part. In addition, the gross receipts and gross proceeds from the sale and use of all motor vehicles and agricultural machinery and equipment and related items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under the provisions of this subpart. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.036.htm - 1K - Match Info - Similar pages
45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected in the same manner. (b) Effective October 1, 2018, the county commission is authorized to levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.044.htm - 2K - Match Info - Similar pages
45-36-140
is hereby authorized to operate the Fire Marshal Office of Jackson County on an amount of the fire tax fund not to exceed three percent of the tax collected. The Jackson County Association of Volunteer Fire Departments is further authorized to establish a budget for the expenditure of the fire tax funds which budget is to be passed by a four-fifths majority of the association departments present. The fire marshal shall also authorize all expenditures for equipment, property, real, personal, or both, or any other things deemed necessary to carry out this section. The duties of the fire marshal shall also be to coordinate fire protection activity within Jackson County which shall include coordinating all fire departments, fire stations, and full- or part-time employees of any fire department. The fire marshal shall also submit budgets and requisitions to the Jackson County Commission and shall authorize all expenditures from the fire protection fund. All expenditures shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-140.htm - 4K - 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...
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45-40-161
Section 45-40-161 Distribution of payments. (a) Pursuant to the authority granted by Sections 40-28-1 to 40-28-3, inclusive, Lawrence County's share of payments made by the Tennessee Valley Authority to the state in lieu of ad valorem taxes shall be distributed as provided by this section: (1) For the 1983-84 fiscal year, the Lawrence County Commission shall receive ninety thousand dollars ($90,000) in a special allotment to replace alcoholic beverage proceeds taxes and to assist the following agencies in the following amounts: a. Each fire department established before January 1, 1982, shall receive two thousand dollars ($2,000). b. Each fire department established after January 1, 1982, shall receive four thousand dollars ($4,000). c. The Lawrence County Rescue Squad shall receive two thousand dollars ($2,000). d. The Lawrence County Youth Aid Fund shall receive two thousand dollars ($2,000). (2) For the 1984-85 fiscal year and each fiscal year thereafter, each fire department, the...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership, corporation, association, or combination who, for a fee, severs clay, sand, or gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected based upon tons or yards sold. Each producer shall collect the fee from the...
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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...
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