45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner
of Autauga County shall assess the tax provided for in this subpart and shall collect the
tax in the same manner and method that other ad valorem taxes are collected. The proceeds
of the tax shall be paid into a special county fund. Within 30 days after payment into the
special fund, the county commission shall pay the funds to the Autauga Firefighters' Association.
The Autauga Firefighters' Association shall distribute the funds as follows: The Autauga Firefighters'
Association shall receive two thousand dollars ($2,000) of the funds and the remainder of
the funds shall be divided among the eligible volunteer fire departments as determined annually
by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess., p. 1667, §4; 98-100,
p. 117, §1.)...
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45-2-243.24
Section 45-2-243.24 Lodging tax district established. There is established a "lodging
tax district" located in Baldwin County, to include all areas within the following boundaries:
(1) All areas within the corporate limits of the City of Gulf Shores, Alabama. (2) All unincorporated
areas of Baldwin County located south of the Intracoastal Waterway and west of the City of
Gulf Shores. (3) Other areas which choose to be included in this act pursuant to the following
provisions: a. If an incorporated municipality, a resolution adopted by a majority vote of
the municipality governing body shall be recorded in the office of the Judge of Probate of
Baldwin County, stating the inclusion of the municipality into the lodging tax district. The
municipality need not be contiguous to the existing lodging tax district. Once the resolution
is adopted and recorded, the area within the municipality shall be included in the lodging
tax district, subject to the provisions of this subpart, and can only...
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45-2-244.006
Section 45-2-244.006 Disposition of funds. (a) The county license tax imposed by this subpart
and collected by the seller (wholesaler or retailer) shall be paid to the county commission,
and the county commission, after first reimbursing the county general fund for expenses incurred
in the administration and enforcement of this subpart, shall, between the 11th and 20th day
of each month deposit the remainder of the proceeds of the tax in the county general fund
of Baldwin County to be expended exclusively for mental health and child advocacy purposes
as the county governing body sees fit. (b) The city or municipal license tax, if any, collected
by the seller (wholesaler or retailer) shall be payable by the seller directly to the city,
municipality, or town entitled to the city license tax. (Act 80-613, p. 1044, §7; Act 2000-482,
p. 915, §1.)...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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45-41-244.24
Section 45-41-244.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within that part of Lee County outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section 45-41-244.20
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the taxes; and every
registered seller shall likewise add to the sales price and collect from the purchaser the
amount of any tax which the registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to...
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45-49-249.06
Section 45-49-249.06 Payment to license tax. (a) The county license tax imposed by this subpart
and collected by the seller, wholesaler or retailer, shall be paid to the county commission,
and the county commission, after first reimbursing the county general fund for expenses incurred
in the administration and enforcement of this subpart, shall, between the 11th and 20th day
of each month deposit the remainder of the proceeds of the tax in the county General Fund
of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental
Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for
mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310
(Acts 1967, p. 853). (b) The city or municipal license tax, if any, collected by the seller,
wholesaler or retailer, shall be payable by the seller directly to the city, municipality,
or town entitled to the city license tax. (Act 87-558, p. 868, §7.)...
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40-10-192
Section 40-10-192 Distribution of monies collected. All monies collected or received by the
tax collecting official as proceeds of a tax lien auction or sale shall be distributed in
the same manner and proportions as the tax collecting official is required by law to distribute
other monies collected by him or her in satisfaction of ad valorem taxes. All penalties, costs,
and fees collected by the tax collecting official shall be paid to the general fund of the
county. (Acts 1995, No. 95-408, p. 864, §14; Act 2018-577, §1.)...
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45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, as such tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder, the commissioner...
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45-39-243.10
Section 45-39-243.10 Disposition of funds. The proceeds of any tax received under authority
of this part shall be paid over by the county within 10 days after its receipt to the county
general fund. Provided however, the proceeds of the tax received under authority of this part
within the corporate limits of the City of Florence shall be distributed by the county in
the following manner: (1) Seventy-five percent of the taxes shall be distributed to the City
of Florence. (2) Twenty-five percent of the taxes shall be distributed to the county general
fund. (Act 89-700, p. 1391, §11.)...
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