45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be applicable to portions of Houston County outside the corporate limits of the City of Dothan. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax authorized to be levied under this section any rentals or services taxed under Division 1, commencing with Section...
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45-27-245.31
Section 45-27-245.31 Levy of tax. In addition to all other taxes of every kind now imposed by law, there is levied in all areas of Escambia County, except within the existing corporate limits of the municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard a privilege or license tax, a consumers' use tax, and a sellers' use tax of three percent on business activity against gross sales or gross receipts of a business, as the case may be. In any police jurisdiction where a tax is currently being levied and collected by a municipality, the additional tax herein levied shall be at a rate equal to three percent reduced by the percent of the current levy. Sales of automobiles, agricultural equipment, forestry equipment, manufacturing equipment, and manufactured homes shall be exempt from the additional tax levied herein. (Act 2004-325, p. 552, §2; Act 2010-592, p. 1325, §1.)...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
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11-32-24
Section 11-32-24 Funding - Amount paid by authorizing county. The annual amount to be paid to the authority by the authorizing county is to be ascertained by first determining the amount of ad valorem taxes collected for the county from within the city limits of each municipality served by the authority. The authorizing county shall pay to the authority each year out of its general funds an amount equal to five and one-half percent (5.5%) of the first eighteen million, one hundred eighty-one thousand, eight hundred nineteen dollars ($18,181,819) of ad valorem taxes collected within the city limits of all municipalities served by the authority plus and two and one-half percent (2.5%) of the ad valorem tax collected within the city limits of all municipalities served by the authority in excess of eighteen million, one hundred eighty-one thousand, eight hundred nineteen dollars ($18,181,819). In addition, the governing body of the authorizing county shall, at its sole discretion, make a...
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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed at the end of the fiscal year to the tax collector or other person charged with the duties of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this money on a pro rata millage basis to the state, county, and all subdivisions and agencies thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under this subpart shall end his or her tenure of office prior to becoming supernumerary as provided in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem taxes shall withhold from the next money collected on a pro rata millage basis a sum equal to one-half of the amount paid by the sheriff to the governing body of...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate of a rate equal to the highest municipal rate collected on April 14, 2006; automobile sales and use rate of two percent; agricultural machinery sales and use tax of two percent; and manufacturing machine sales and use tax rate of two percent. Except as herein provided, these rates shall apply only in the areas in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006. These rates shall also apply to the area of the county which constitutes the police jurisdiction for a municipality located outside the county provided the municipality has a sales and use tax in effect in the police jurisdiction in the county...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The amount shall be in lieu of any payment to Houston County for collecting the special tax and may be deducted each month from the gross revenues from the special tax before distribution of the balance of the tax as herein provided. The charge for collecting such taxes may be deducted each month from the gross revenues from the taxes before Houston County or its designee issues the county's checks or warrants each month payable as hereinafter specified in an amount equal to the amount so collected less the collection fee paid to Houston County. (b) If the designee of the Houston County Commission is the State Department of Revenue, in that event only, the...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers County, in addition to all other taxes presently levied, may levy the following additional sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett, or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates provided in subsection (a) shall apply only in the areas in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein such timber has been appraised and with respect to which such tax has been paid a warrant payable to such tax collector for the full amount of tax paid as to such county. Thereupon the tax collector shall treat and consider the payments so made to himself as if he had collected the same for and on account of state and county taxes duly assessed by the tax assessor upon the timber appraised as provided in this article and shall proceed to apportion, distribute and pay the same as if such taxes were ad valorem taxes assessed against the owner of the timber, after deducting therefrom for himself a commission of two percent upon the amount of such taxes and paying also the tax assessor a commission of two percent...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant to this article, less an amount to cover the expenses of administration and collection and one-half of all interest and penalties collected, as provided in subsection (b) of Section 40-13-57, shall be remitted quarterly to the governing body of the county from which the severed material was severed within 60 days following the end of a calendar quarter along with a report prepared by the department detailing how the amount remitted was determined. Notwithstanding the above, the aggregate amount retained by the department to defray the expenses described herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter and shall be credited to its current service revenue. (b) The revenues remitted to a county as provided in subsection (a) shall be deposited into a fund held and dispensed by the county commission and designated as the severed material severance...
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