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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission
is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01)
per gallon on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The
tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected
in the same manner. (b) Effective October 1, 2018, the county commission is authorized to
levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations,
copartnerships, companies, agencies, and associations engaged in the business of selling,
distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. 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 section.
Notwithstanding the foregoing, the amount authorized to be levied...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
11-99-6
Section 11-99-6 Allocation of positive tax increments; payment to local finance officer; tax
increment fund. (a) Positive tax increments of a tax increment district shall be allocated
and paid over to the public entity which created the district for each year commencing on
the October 1 following the date when the district is created until the earlier of: (1) That
time, after the completion of all public improvements specified in the project plan or amendments
thereto, when the public entity has received aggregate tax increments from the district in
an amount equal to the aggregate of all expenditures previously made or monetary obligations
previously incurred for project costs for the district; or (2) Thirty-five years after the
last expenditure identified in the project plan is made. No expenditure may be provided for
in the project plan to be made more than five years after the district is created, except
in Class 3 municipalities where such expenditures may be made not more than 10...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) 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 section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital improvement
fund. (a) Every licensee conducting race meetings pursuant to this subpart shall pay to the
racing commission for its use, a tax on the total contributions to all pari-mutuel pools conducted
or made on a racetrack licensed under this subpart in an amount equal to eight percent until
April 17, 1992, and seven percent thereafter. Except as otherwise provided in this subpart,
the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent of the amount
contributed to the pari-mutuel pool, including the tax provided in this section. In addition
to the 19 percent commission authorized to be withheld from pari-mutuel pools, the licensee
may deduct an additional two percent commission from all pari-mutuel betting pools in which
the bettors are required to select three or more dogs. After the deduction of the tax percentages
for the use of the racing commission, the percentage...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
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