45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.11.htm - 2K - Match Info - Similar pages
45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages
45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department of Revenue shall charge Clay County for collecting the special county tax levied under this part such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this part. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Clay 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.07.htm - 2K - Match Info - Similar pages
45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the sales tax collected in the county under this subpart. Such charge for collecting such sales tax may be deducted each month from the gross revenues from such sales tax before certification of the amount of the proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages
45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. 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 thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.07.htm - 1K - Match Info - Similar pages
45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Chilton County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the State Comptroller the amount collected and paid into the State Treasury for the benefit of Chilton County during the month immediately preceding the certification. The State Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.06.htm - 2K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject to a referendum in the counties it proposes to serve, levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided, however, that the rate of such tax on any person, firm, or corporation engaged in the type of business described in Section 40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described in such section. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school resource officers. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) The County Commission of Geneva County may levy, in addition to all other authorized taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by this section shall be collected by the State Department of Revenue or the county commission or other entity which the county commission has contracted with to collect the taxes at the same time and in the same manner as state sales taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the construction, maintenance, and operation of a jail with any excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this section. (4) The proceeds of all sales which are presently taxed at a lower rate under the state sales and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
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