45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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2-23-5
Section 2-23-5 Inspection fee; tonnage report. (a) Each manufacturer or distributor of agricultural
liming materials shall report monthly to the commissioner, at the end of each month, on forms
provided by the commissioner, his or her gross sales in tons of such materials sold in the
State of Alabama for that month accompanied by a per ton inspection fee based on tons sold
during such month. The exact amount of the per ton inspection fee shall be established by
the Board of Agriculture and Industries not to exceed twenty-five cents ($.25) per ton. In
the case of a distributor's being the agent for a manufacturer at one or more locations, it
is the intent of this law that such sales be reported only once and that the fee assessed
therewith be paid only once on the same brand or type of agricultural liming material or product.
The monthly sales report of tonnage and the inspection fee due thereon shall be due and payable
to the commissioner on or before the twentieth day of each month,...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
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36-27-24
Section 36-27-24 Funds for assets of retirement system - Creation; composition; disposition
of funds; appropriations. (a) Effective October 1, 1997, all the assets of the retirement
system shall be credited according to the purpose for which they are held among three funds,
namely, the Annuity Savings Fund, the Pension Accumulation Fund, and the Expense Fund. The
operation of the former Pension Reserve Fund and the Annuity Reserve Fund shall be discontinued
as of such date and the balance of the former Pension Reserve Fund shall be transferred to
the Pension Accumulation Fund, and the balance of the former Annuity Reserve Fund shall be
transferred to the Pension Accumulation Fund. (b) Annuity Savings Fund. The Annuity Savings
Fund shall be a fund in which shall be accumulated contributions from the compensation of
members to provide for their annuities. Contributions to and payments from the Annuity Savings
Fund shall be made as follows: Effective October 1, 1971, each employer shall...
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33-5-10
Section 33-5-10 Certificates of registration and numbers generally - By whom issued; issuance;
fees; disposition of funds. (a) The Department of Conservation and Natural Resources will
issue annual certificates of registration directly and shall authorize all probate judges
in the state or any other official in the state who is presently authorized to issue automobile
license plates to issue annual certificates of registration and numbers in connection therewith.
In conformity with this article and any rules and regulations which may be validly issued
by the Department of Conservation and Natural Resources, the Department of Conservation and
Natural Resources shall assign to each issuing officer in the county a block of numbers and
certificates therefor which upon issue the issuing officer shall be allowed a fee of two dollars
($2) for each certificate issued by him or her. In counties where the probate judge or issuing
officer is on the fee system, the issuing fee shall be retained by...
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34-25-5
Section 34-25-5 Administration and enforcement of chapter; deposits and expenditures; per diem
and travel expenses for board members; purchasing; board exempt from sales tax. (a) The board
shall issue regulations and forms consistent with this chapter for the administration and
enforcement of this chapter. (b) An order or a certified copy thereof, over board seal and
purporting to be signed by the board members, shall be prima facie proof that the signatures
are the genuine signatures of the board members and that the board members are fully qualified
to act. (c) On April 11, 1989, all moneys and appropriations credited to the Board of Polygraph
Examiners under the provisions of Article 4 of Chapter 4, Title 41, shall be transferred by
the State Treasurer to the charge and custody of the Board of Polygraph Examiners of the Alabama
Department of Public Safety; and the board shall administer the fund as provided by law. The
fund is hereby officially known as the Board of Polygraph...
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45-23-141.04
Section 45-23-141.04 Fee - Collection, administration, and enforcement. The fire and emergency
medical service fee shall be collected, administered, and enforced at the same manner, and
under the same requirements and laws as are the ad valorem taxes of the state. In the case
of mobile homes, the fee shall be collected, administered, and enforced at the same time,
in the same manner, and under the same requirements and laws as the annual registration fee
for manufactured homes provided in Section 40-12-255. The proceeds of the fee shall be paid
into a special county fire and emergency medical services fund. Within 30 days of payment
into the special fund, the county commission shall transfer the funds to the Dale County Volunteer
Firefighters Association and the Dale County Rescue Squad Association in the following manner:
Twenty percent of the fee shall go the Dale County Rescue Squad Association to be divided
evenly among Dale County's eligible emergency medical service squads; 80...
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45-16-140.03
Section 45-16-140.03 Fire protection service fee. - Collection, administration, and enforcement.
The fire protection and emergency medical service fee shall be collected, administered, and
enforced at the same time, in the same manner, and under the same requirements and laws as
are the ad valorem taxes of the state. In the case of a manufactured home, the fee shall be
collected, administered, and enforced at the same time, in the same manner and under the same
requirements and laws as the annual registration fee for manufactured homes provided in Section
40-12-255. The proceeds of the fee shall be paid into the Coffee County General Fund. The
Coffee County Commission may establish rules and procedures regarding the transfer, accounting,
and holding of the funds, including an administrative fee not to exceed three percent of the
total funds collected. Within 30 days of payment into the general fund, the Coffee County
Commission shall transfer any funds collected on property located in...
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45-3-140.04
Section 45-3-140.04 Fire protection service fee - Collection, administration, and enforcement.
The fire protection service fee shall be collected, administered, and enforced in the same
manner, and under the same requirements and laws as are the ad valorem taxes of this state.
In the case of mobile homes, the fee shall be collected, administered, and enforced at the
same time, in the same manner, and under the same requirements and laws as the annual registration
fee for manufactured homes provided in Section 40-12-255. The proceeds of the fee shall be
paid into a special county fire services fund no later than February 1. Within 30 days of
payment into the special fund, the county commission shall transfer the funds to the Barbour
County volunteer fire departments in the following manner: Ninety-seven percent of the fee
shall be distributed among Barbour County's eligible volunteer fire departments in equal shares,
and three percent of the fee shall be distributed to the Barbour...
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45-35-140.03
Section 45-35-140.03 Fire protection service fee - Collection, administration, and enforcement.
Except with regard to the enforcement provisions thereof, the fire protection service fee
shall be collected and administered as closely as possible at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. Likewise,
in the case of mobile homes, the fee shall be collected and administered as closely as possible
at the same time, in the same manner, and under the same requirements and laws as the annual
registration fee for manufactured homes provided in Section 40-12-255. If the fire protection
service fee is not paid within 30 days after becoming due and payable, the county commission
may collect the service fee as provided in Section 45-35-140.09. The proceeds of the fee shall
be paid into a special county fund. Within 30 days of payment into the special fund, the county
commission shall divide the funds equally among all...
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