45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities
permitting sale under article; disposition of proceeds from tax. Any county or municipality
which allows the sale of malt beverages under the provisions of this article shall be authorized
to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05
on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority
to impose such tax within any incorporated municipality within such county. A minimum of 60
percent of the proceeds of such tax shall be used solely for the purpose of public education,
with the remainder to be allocated by the county commission or municipal governing body levying
and collecting the tax for any other public use. The county commission shall distribute the
proceeds of this tax for public education to school systems within the county on the same
basis as the total calculated costs of the Foundation...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all taxes
collected under this subpart, as such taxes are received by the State Department of Revenue;
and on or before the first of each successive month (commencing with the month next succeeding
the month in which the department makes the first collection of any of the taxes authorized
to be levied hereunder) the commissioner shall certify to the...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour 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 Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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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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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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45-26-246.05
Section 45-26-246.05 Disposition of funds. Except as otherwise provided in this part, the balance
of the proceeds from the tax levied by this part shall be deposited into the Elmore County
Lodging Fund. The net proceeds from the tax collected outside of the municipalities shall
be used by the county for economic development purposes. Sixty-seven percent of the remaining
funds in the lodging fund shall be used by the county for economic development purposes. Thirty-three
percent of the remaining funds in the lodging fund shall be distributed to the municipalities
on an equal basis where the lodging tax was collected to be used by the municipality for economic
development purposes pursuant to an agreement with Elmore County. If Elmore County and any
municipality fail to agree on the use of the funds by the municipality, that portion shall
revert to the lodging fund for appropriation by the county for economic development purposes.
All of the net proceeds from any room fees shall be...
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45-35-242.02
Section 45-35-242.02 Disposition of funds. All of the net proceeds of the privilege tax collected
within the corporate limits of any incorporated city or town in Houston County, Alabama, shall
be paid over to such incorporated city or town each month as collected and may be expended
as may be directed by the constituted authorities of such incorporated city or municipality.
(Act 82-727, p. 183, §3.)...
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23-1-301
Section 23-1-301 Definitions. When used in this article, the following words and phrases shall
have the following respective meanings unless the context clearly indicates otherwise: (1)
AUTHORITY. The Alabama Federal Aid Highway Finance Authority, a public corporation and instrumentality
of the state authorized to be organized under the provisions of this article. (2) BOARD OF
DIRECTORS. The board of directors of the authority. (3) BONDS. The bonds, including refunding
bonds issued to refund outstanding obligations, that in this article are authorized to be
sold and issued by the authority. (4) CORPORATION. The authority. (5) HIGHWAY GASOLINE TAX.
The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the
exception of those portions of the tax levied on aviation fuel and marine gasoline. (6) LEGISLATURE.
The Legislature of Alabama. (7) NET GASOLINE TAX PROCEEDS. The entire proceeds from the highway
gasoline tax less the cost of collection and less any...
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45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized
in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01
to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost
of collection, which shall be retained by the Department of Revenue, shall be distributed
to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama
Forestry Commission to be utilized for fire protection in the county, as provided in subsection
(b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Twenty percent
to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to
the county commission regarding the expenditure of the funds in the preceding year. (4) Thirteen
percent to the Clay County Commission to be deposited into a special fund in the county treasury
and, subject to an application process developed by the...
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