11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes for those municipalities and counties for which the department serves as the collecting agent from time to time. (b) By December 31, 1998, a committee consisting of three representatives appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees, officials, or attorneys, and three representatives appointed by the Association of County Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
15-18-179
Section 15-18-179 Application for incorporation; certificate of incorporation; amendment; board of directors; dissolution; funding; competitive bidding laws not applicable. (a) A public corporation may be organized as a community punishment and corrections authority pursuant to this article in any county or group of counties located in one or more judicial circuits. In order to incorporate the public corporation, any number of natural persons, not less than three, who are duly qualified electors of a proposed county or counties shall first file a written application with the county commission or any two or more thereof. The application shall contain all of the following: (1) The names of each county commission with which the application is filed. (2) A statement that the applicants propose to incorporate an authority pursuant to this article. (3) The proposed location of the principal office of the authority. (4) A statement that each of the applicants is a duly qualified elector of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-18-179.htm - 14K - Match Info - Similar pages
17-3-5
Section 17-3-5 Compensation and allowances for registrars; treatment as state employees. (a) Each registrar shall receive a salary in the amount of eighty dollars ($80) per day for each day's attendance upon business of the board, to be paid by the state and disbursed to the county commissions and disbursed by the county commissions to each registrar on order of a quorum of the board of registrars of the county. The state Comptroller shall issue to each county commission on a monthly basis an amount sufficient to fund these payments plus the employer share of the Social Security or Federal Insurance Corporation Act tax. The county commission will provide to the state Comptroller an invoice itemized to reflect payments made. If a legal holiday falls on a day the board is to be in session, and the courthouse of the county is closed for the holiday, the board of registrars shall be compensated for the holiday. Each registrar shall receive a mileage allowance equal to the amount allowed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-3-5.htm - 4K - Match Info - Similar pages
45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Colbert County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293, p. 613, §6.)...
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45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Baldwin County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Baldwin County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159, p. 207, §6.)...
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45-2-261.62
Section 45-2-261.62 Planning and zoning advisory committee established; composition; purpose and duties. (a) There is established the Fort Morgan Planning and Zoning Advisory Committee, hereinafter referred to as the planning and zoning advisory committee, to be composed of the following members: Two members appointed by the Baldwin County Commission from a list of not less than four nominations by the Fort Morgan Civic Association, Inc.; and three members appointed by the Fort Morgan Civic Association, Inc. All members shall be residents and registered voters in the Fort Morgan District. All members shall serve a term of four years and may be reappointed to succeeding terms. Members shall serve until a replacement is appointed and qualified. Any vacancy on the committee shall be filled by the original appointing authority. Members shall serve without compensation, but may be reimbursed for expenses in the performance of their duties by the county. A member may be removed for cause by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.62.htm - 2K - Match Info - Similar pages
45-27-120.08
Section 45-27-120.08 Personnel board. (a) There may be created in Escambia County a personnel board. The personnel board shall be composed of not less than three persons nor more than seven persons, as established by the county commission. The board members shall be registered voters and residents of the county. Regardless of the number of board members, one member shall be appointed by the county commission as a whole and one member by the employees of the county. If the board has three members, the third member shall be selected collectively by the probate judge, sheriff, tax assessor, and tax collector. If the board has five members, the remaining members shall be selected as determined by the policies and procedures adopted by the county commission. If the board has seven members, the county commission shall select two members and each of the other elected officials shall select one member individually. (b) County employees shall vote for a personnel board member from a list of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-120.08.htm - 2K - Match Info - Similar pages
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide for enforcement penalties by resolution. The county commission, the State Department of Revenue, or a private entity collecting the tax may retain an amount or percentage of the total proceeds collected in such an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax. (2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents of the county who do not contract for private garbage disposal. Such fee shall be collected by use of the property tax books. Any owner of rental property shall pay the fee on any property he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals. (b) The county commission is also authorized and empowered to adjust filing fees and license fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized shall be deposited into the county general fund to be used in the manner prescribed by the county commission. (d) Before imposing any tax...
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45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the county for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the 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 the county for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the county treasurer in an amount equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.06.htm - 2K - Match Info - Similar pages
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