45-32-242.03
Section 45-32-242.03 Levy of tax for Greene County Emergency Medical Authority. Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of one and one-half mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be used for the support of the Greene County Emergency Medical Authority. (Act 2000-488, p. 925, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.03.htm - 837 bytes - 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
45-37-242
Section 45-37-242 Taxation for public school purposes. (a) The Legislature finds and confirms that pursuant to paragraph (f) of Amendment 373 to the Constitution of Alabama of 1901, the County Board of Education of Jefferson County, the board, and the Jefferson County Commission of Jefferson County, the county commission, after separate public hearings thereon, have each proposed that the county commission increase above the limit otherwise provided in the constitution, the rate at which the ad valorem tax, hereinafter described, is levied on the taxable property in the Jefferson County School District, consisting of all areas of Jefferson County outside of the municipalities of Birmingham, Bessemer, Fairfield, Mountain Brook, Homewood, Vestavia Hills, Tarrant City, and Midfield, the school district. (b) The Legislature hereby approves the aforesaid proposal and authorizes the county commission to increase the rate at which the ad valorem tax levied pursuant to the election held in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.htm - 2K - Match Info - Similar pages
45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks. (a) Subject to the written approval of the owners of 100 percent in interest based on assessed value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in the proposed industrial park, the County Commission of Chambers County in the State of Alabama may establish industrial parks composed of territory wholly within the county boundaries and without the boundaries of any municipality. Any person, firm, or corporation who desires to obtain a designation of an area as an industrial park shall file a petition with the county commission of the county wherein the property is located requesting that the county commission designate the area proposed as an industrial park, and include with such petition the consent of the land owners as above required. The consent of each consenting owner shall be acknowledged before a notary public or other person authorized to take...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-91.20.htm - 6K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County Commission, the county commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product within Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing graphite within Coosa County. The graphite tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a), the county commission may assess a mining fee as it deems necessary on producers who mine minerals other than earthen material from the soil in Coosa County. If the county commission does assess such a fee at a county commission meeting, it shall advertise the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.01.htm - 1K - Match Info - Similar pages
45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be applicable only to Chilton County. (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 three 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 levied under this section any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-243.htm - 1K - Match Info - Similar pages
45-45-245
Section 45-45-245 Levy of tax for public school purposes. (a) In order to provide funds for the operation of the public schools in School District One, Madison County, the governing body of Madison County is hereby authorized by ordinance to levy and provide for the collection of a one percent sales and use tax in School District One, Madison County, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in School District One, Madison County. The governing body of Madison County shall submit the question of levying any such tax to a vote of qualified electors of School District One, Madison County, and shall also provide for holding and canvassing the returns of the election and for giving notice thereof. The cost of the referendum shall be paid by the county board of education. All the proceeds from any tax levied pursuant to this section, less the cost of collection thereof, shall be used exclusively for public school purposes in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-245.htm - 2K - Match Info - Similar pages
45-45A-80
Section 45-45A-80 Levy of ad valorem tax. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the governing body of the City of Triana in Madison County may levy, in addition to any other tax, an ad valorem tax in the amount of 9 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the governing body of the City of Triana to be used to augment the funding of the county schools which serve the City of Triana and for general education purposes of those schools. General education purposes for those schools may include support for library needs of the City of Triana to serve the students of those schools who live in Triana. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the City of Triana who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-80.htm - 1K - Match Info - Similar pages
45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's office for law enforcement purposes; and 1/3 to the county district attorney's office for administration of the office. In the event any municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.htm - 1K - Match Info - Similar pages
|