45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission shall be authorized to charge an amount not less than two percent nor more than five percent of the special county tax collected in the county under this subpart for collecting the special county tax. In order to charge more than two percent of the special county tax for collecting the tax, the county commission and the Baldwin County Board of Education shall be required to agree upon such additional percentage for collection. Prior to any other distribution, two percent of all net revenues herein collected shall be appropriated to the Juvenile Court for Baldwin County to be used for drug interdiction and education programs; staffing; and the leasing, building, staffing, and operation of a home for juveniles; and one percent of all net revenues collected shall be appropriated to the Baldwin County District Attorney's Office to be expended for education and intervention programs, with emphasis on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.077.htm - 3K - Match Info - Similar pages
45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin 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 subpart. 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 Baldwin 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/1975/45-2-244.107.htm - 2K - Match Info - Similar pages
45-47-243
Section 45-47-243 Disposition of funds. All funds paid to Marion County from oil and gas taxes pursuant to Section 40-20-8 shall be distributed in the following manner: (1) Fifty percent to the county commission to be expended at its discretion, with emphasis on road construction and maintenance. (2) Thirty percent to the city and county boards of education with the distribution to be made on the basis of the State Department of Education's percentage distribution ratio for dividing funds between the Marion County and Winfield City school systems. (3) Five percent to the sheriff for law enforcement and alcohol and drug abuse programs. (4) Three percent to the county firefighters association to be distributed by the association to municipal and volunteer fire departments on an equal basis for fire protection. (5) Two percent to the county commission to be distributed to rescue squads and municipal ambulance services and libraries on an equal basis. (6) Ten percent for additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-243.htm - 1K - Match Info - Similar pages
45-35-244.08
Section 45-35-244.08 Disposition of funds. The amount of the gross tax collected hereunder, less collection charges deducted, shall be paid by the county commission or its designee as follows: (1) Thirty percent of the amount shall be paid to the Houston County Commission to be deposited in the Houston County Road and Bridge Fund to be used for purposes for which the road and bridge fund was established. (2) Seventy percent of the amount shall be divided between and paid to the Boards of Education of Houston County and the City of Dothan in the same relative proportion as the respective amounts of funds received for payment of current expenses by the boards during the immediately preceding school fiscal year pursuant to appropriations made by the Legislature of Alabama to the credit of the Minimum Program Fund and apportioned pursuant to Article 3 of Chapter 13 of Title 16, as amended, bear to the total thereof. (Act 89-480, p. 1003, §9; Act 95-407, p. 856, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.08.htm - 1K - Match Info - Similar pages
45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Baldwin County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Baldwin County shall issue execution for the collection of the same, directed to the Baldwin County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.037.htm - 1K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31 shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected shall be distributed to the duly recognized volunteer fire departments or rescue squads, or both, in the unincorporated areas of the county. Only volunteer fire departments properly certified by the Alabama Forestry Commission and members of the Escambia County Volunteer Fire Departments Association shall be eligible to receive the proceeds and use them as follows: a. Each eligible department shall receive an equal portion of the proceeds. Each department in the Escambia County Volunteer Fire Departments Association shall send one voting delegate to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote on whether the member departments shall provide financial support...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.33.htm - 3K - Match Info - Similar pages
45-38-243.05
Section 45-38-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Lamar County Commission to be deposited in two separate accounts to the credit of either the Lamar County Water Coordinating and Fire Prevention Authority or the Lamar County Volunteer Fire and Rescue Association as follows: (1) Fifty percent to the Lamar County Water Coordinating and Fire Prevention Authority. (2) Thirty percent to the fire departments in Lamar County. (3) Twenty percent to the Lamar County Rescue Association with five percent of this directed to public licensed ambulance services if such services are authorized and created by such association. (b) The Lamar County Firefighters Association and the Lamar County Rescue Association shall have authority to promulgate rules and regulations having the force and effect of law for the distribution of the funds under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.05.htm - 2K - Match Info - Similar pages
45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted by the Baldwin County Commission or the governing body of the municipality, may enter into agreements by which a designee may administer and enforce any tax or license enacted by the county or a municipality, and collect the taxes and license fees due thereunder or, in the case of a county levied tax or license, the county commission may by resolution duly adopted, administer, collect, and enforce any county levied tax or license fee. For purposes of this section, a designee means any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution or ordinance of the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality. A county or a municipality may agree to pay the designee compensation for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.htm - 2K - Match Info - Similar pages
45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund to be used for general county purposes. (2) Forty percent of the tax shall be distributed to the county board of education. (3) Twenty percent of the tax shall be distributed to the municipalities and shall be divided among all municipalities based on the population of each municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments. (5) Two percent shall be distributed to the county library board for a period of 10 years and then to revert to the county general fund. (b) The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.01.htm - 1K - Match Info - Similar pages
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