45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable real estate outside the incorporated municipalities of Jackson County, excluding row crops and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed value of all taxable real estate outside the incorporated municipalities of Jackson County, except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson County, and shall be assessed and collected as all other ad valorem taxes in the county. The Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire protection tax fund any fees or charges for the assessment or collection of the fire protection tax. The amount collected from assessment and collection of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-140.htm - 4K - Match Info - Similar pages
45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County may establish and administer a program of revenue collection for all legally authorized fees, taxes, licenses, and other revenues not presently being collected locally. (b) The County Commission of Lauderdale County, within 30 days' written notice to the State Department of Revenue, may assume the collection of all legally authorized tax proceeds currently being collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or other revenues under this section, the county shall have those lawful powers of the State Department of Revenue provided by local law to collect revenues and conduct audits to determine the amounts of revenue liable and due to the county. (d) The county commission may hire persons, firms, corporations, auditors, or tax collectors it deems reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-72.htm - 1K - Match Info - Similar pages
45-7-71
Section 45-7-71 Revenue collection program. (a) The County Commission of Butler County may establish and administer a program of revenue collection for all legally authorized taxes, licenses, fees, and other revenues not presently being collected locally. (b) The County Commission of Butler County may, with 30 days written notice to the State Department of Revenue, assume the collection of all legally authorized tax proceeds currently being collected by the State Department of Revenue on behalf of the county. (c) If the county commission elects to collect one or more taxes, licenses, fees, and other revenues pursuant to this section, the county shall have all lawful powers of the State Department of Revenue to collect revenues and conduct audits to determine the amount of revenue liable and due to the county. (d) The county commission may employ persons, firms, corporations, auditors, or tax collectors it deems reasonably necessary to carry out the purposes and intent of this section....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-71.htm - 1K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal governing body may, and is hereby authorized to, make available to the general public collection and disposal facilities for solid wastes in a manner acceptable to the department. The county commission or municipal governing body may provide such collection or disposal services by contract with private or other controlling agencies and may include house-to-house service or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable (generally less than eight miles) distance from the farthest affected household and the wastes managed in a manner acceptable to the department. (2) Any county commission or municipal governing body providing services to the public under this article shall have the power and authority by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department of Revenue shall charge Clay County for collecting the special county tax levied under this part such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this part. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Clay County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this part, as such tax is received by the Department of Revenue, and on or before the first day of each successive month (commencing with the month following the month in which the department makes the first collection hereunder) the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.07.htm - 2K - Match Info - Similar pages
45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Covington County Commission, or Department of Revenue, or other collection agent as may be designated by resolution of the county commission, on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the designated collection agent on a form prescribed by the agent, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the designated collection agent requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.02.htm - 2K - Match Info - Similar pages
45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and empowered to levy either a county gasoline tax that would remain in effect indefinitely in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use tax in all areas of the county that would only be in effect from its date of imposition until December 31, 1995, at which time such sales and use tax would expire and no longer be in effect. (b) Should the county commission choose to impose a gasoline tax under subsection (a), such tax shall be levied 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, motor fuels, and substitutes therefor anywhere in Etowah County. Such gasoline and motor fuel taxes levied under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.htm - 3K - Match Info - Similar pages
45-37-249.08
Section 45-37-249.08 Disposition of funds. (a) The proceeds of the taxes authorized herein collected each month by the county, after any deductions for cost of collection, shall be distributed at such times as shall be directed by the county commission in the priority and respective amounts set forth below: (1) First, for so long as any refunding school warrants are outstanding and are not defeased or otherwise fully paid, so much of the proceeds received during a fiscal year of the county as may be necessary to satisfy the county's obligations with respect to the refunding school warrants, including payment of the principal of, premium, if any, and interest on the refunding school warrants due during such fiscal year of the county, any ongoing expenses of administration of the refunding school warrants, amounts required to be deposited in any debt service reserve fund for the refunding school warrants, and amounts necessary to provide for payment of rebate, if any, or other amounts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.08.htm - 4K - Match Info - Similar pages
45-4-240
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County may establish and administer a program of revenue collection for all local taxes, licenses, fees, and other fees, charges, and revenues levied by the county commission pursuant to local law. (b) The County Commission of Bibb County may, within 30 days' written notice to the State Department of Revenue, assume the collection of all legally authorized tax proceeds levied by the county commission and currently being collected by the State Department of Revenue on behalf of Bibb County. (c) If the county commission elects to collect one or more of the local taxes, fees, charges, or other revenues under this section, the county shall have the local taxes, fees, charges, and all lawful powers of the State Department of Revenue to collect revenues and to conduct audits to determine the amounts of revenue liable and due to the county. (d) The county commission may, at its option, hire persons, firms,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-240.htm - 1K - Match Info - Similar pages
40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds, from this additional excise tax on gasoline and diesel fuel for its cost of collection. The department may adopt rules and such forms as may be necessary for the administration of the excise tax provided for in this article. (b) Each month, prior to the remaining payments provided in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall be distributed first to the Alabama Highway Finance Corporation for the payment of the principal of and interest on bonds to be issued by it to finance improvements to the ship channel providing access to the facilities of the Alabama State Docks, to the extent necessary for such purpose. The amount distributed pursuant to this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-371.htm - 9K - Match Info - Similar pages
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