45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
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45-33-243.05
Section 45-33-243.05 Charge for collection. The State Department of Revenue shall charge Hale
County for collecting the county tax levied herein, an amount or percentage of total collections
not to exceed five percent of the total amount of tax collected hereunder. Such charge for
collecting the tax for the county may be deducted each month from the proceeds of the tax
before certifying the amount thereof due Hale County for that month. (Act 91-609, p. 1145,
§6.)...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from
each producer of coal in Marshall County a privilege or license tax to be known as a severance
tax. The rate of the tax shall be established by the county commission. (b) The tax herein
levied shall be in addition to any state tax heretofore or hereafter imposed on the severance
of coal, but shall be the only severance tax levied by the county on coal. The amount collected
from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed
to the district from which the coal was mined. (c) The Marshall County Commission shall require
each producer of coal in such county to file with the commission a surety bond approved by
the commission guaranteeing payment of the severance tax levied in accordance with this section.
(d) The State Department of Revenue shall collect the severance tax levied by this section
in addition to the severance tax levied by Chapter 13 of...
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45-3-244.03
Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps. The tax hereby authorized
shall be paid by affixing stamps as is required for the payment of the tax imposed by Section
40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties
relative to the preparation and sale of stamps to evidence the payment of such tax that it
has relative to the preparation and sale of stamps under those sections and may exercise the
same powers and perform the same duties in the same manner relative to the collection of the
tax hereby levied that it does relative to the collection of that tax. (Act 90-605, p. 1112,
§4.)...
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45-33-140
Section 45-33-140 Protection of timberlands; finance charge. (a)(1) The Alabama Forestry Commission
has notified the County Commission of Hale County that additional funding is necessary to
maintain protection of the timberlands in Hale County. (2) The County Commission of Hale County
is unable to fully fund the work of the Alabama Forestry Commission in Hale County. (3) The
County Commission of Hale County realizes that without this much needed protection the timberlands
of Hale County would be in grave danger of fire, insects, and disease. (b)(1) There is hereby
levied and assessed a finance charge of ten cents ($0.10) per acre to be paid by the owners
of forest lands located in Hale County, Alabama, for the use of land for timber growing purposes.
(2) Forest lands, as used in this section, shall mean any land which is used for timber growing
purposes, or for the production of wood products. Forest lands, as used in this section, shall
not include any publicly owned lands or lands...
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45-33-242.31
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department
of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable
for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or
association of persons, other than the Department of Revenue, who sells tobacco tax stamps
not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit,
shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers
or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16,
and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered
by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount
of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled
to purchase stamps at a discount as herein provided, instead...
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45-33-241
Section 45-33-241 Levy of tax. Pursuant to subsection (f) of Amendment No. 373 to the Constitution
of Alabama of 1901, the Hale County Commission may levy, in addition to any other tax, an
ad valorem tax in the amount of 3 mills on each dollar of taxable property in the county.
The revenue from the additional tax shall be paid to the county general fund to be used exclusively
for payment of the cost of the planning, construction, and equipping of a new county jail,
or for the payment of the principal of and interest on any bonds, warrants, or other obligations
issued by or on behalf of the county to finance the costs of a new jail, as well as the expenses
of issuance of any bonds, warrants, or other obligations. When the costs of planning, constructing,
and equipping a new county jail shall be fully paid or when all bonds, warrants, or other
obligations have been retired, whichever last occurs, the additional tax levied pursuant to
this section shall no longer be collected. (Act...
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22-3-10
Section 22-3-10 Tax to establish and maintain county health officer and health department.
The county commission of each county shall in its discretion be authorized to levy annually
a special county tax, being a part of the general county tax of one half of one per centum
per annum, in an amount sufficient to establish and maintain a full-time county health officer
and county health department and for the prosecution of public health work within the county.
The proceeds of said tax, when levied and collected, shall be placed in a separate fund and
shall be used for no other purpose except that for which said tax is levied and collected.
Such tax, and the proceeds thereof, may be anticipated by temporary loan certificates, and,
when anticipated, all of such proceeds shall be deposited in the special county health fund
or shall be deposited to the credit of the State Health Officer for the exclusive use of the
maintenance of a full-time county health officer and full-time county health...
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