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28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages
45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee,
for collecting the taxes levied under this subpart, may retain and deposit to the General
Fund of Houston County, for general fund purposes and uses, five percent of the total amount
of the taxes collected in the county under this subpart. The amount shall be in lieu of any
payment to Houston County for collecting the special tax and may be deducted each month from
the gross revenues from the special tax before distribution of the balance of the tax as herein
provided. The charge for collecting such taxes may be deducted each month from the gross revenues
from the taxes before Houston County or its designee issues the county's checks or warrants
each month payable as hereinafter specified in an amount equal to the amount so collected
less the collection fee paid to Houston County. (b) If the designee of the Houston County
Commission is the State Department of Revenue, in that event only, the...
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45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to
the general fund of the county, for general fund purposes and uses, including the administration
of this subpart, up to 10 percent of the total amount of any tax collected in the county under
this subpart. The amount shall be in lieu of any payment for collecting the tax and may be
deducted each month from the gross revenues from the tax before distribution of the balance
of the tax as provided by law. (Act 95-721, p. 1543, ยง5.)...
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45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton
County for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Chilton 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 Chilton County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
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11-98-5.2
Section 11-98-5.2 911 Fund. (a) Effective October 1, 2013, the 911 Fund shall be created as
an insured interest-bearing account into which the 911 Board shall deposit all revenues derived
from the service charge levied on voice communications service providers under this chapter
and all prepaid wireless 911 charges received from the department. The revenues deposited
into the 911 Fund shall not be monies or property of the state and shall not be subject to
appropriation by the Legislature. The 911 Board shall administer the fund and shall credit
the 911 Fund all revenues received. The fund and revenues generated by the fund may only be
used as provided in this chapter. (b) Effective October 1, 2013, there shall first be deducted,
no more than one time during each calendar month, from the total amount of the statewide 911
charges paid over to the 911 Board during such month, a sum not to exceed one percent of the
total amount, to be applied by the 911 Board exclusively for payment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-5.2.htm - 11K - Match Info - Similar pages
22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-5.htm - 13K - Match Info - Similar pages
28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages
40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant
to this article, less an amount to cover the expenses of administration and collection and
one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-58.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-33.htm - 6K - Match Info - Similar pages
16-13-98
Section 16-13-98 Preference and payment of warrants and care of fund. All warrants issued hereunder
by a county or city board of education shall be payable solely from the county or city board
of education's apportioned share of the proceeds of the special tax in respect of which they
were issued, but this shall not prohibit their payment from any other funds which may be available
therefor under any other provision of law; provided, that in no event shall such warrants
be payable from such other funds if the effect thereof would be to subject such warrants to
any constitutional debt limit or to any constitutional requirement that they be authorized
by vote of the qualified voters. All warrants issued hereunder shall be preferred claims against
the county or city board of education's apportioned share of said tax as herein provided.
All valid pledges of the said tax heretofore made, whether made to secure warrants or otherwise,
shall remain valid and effective, and successive pledges...
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