45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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45-26-245.01
Section 45-26-245.01 Severance tax levied. There is hereby levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and
gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate
of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore
County. (Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)...
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45-33-243.03
Section 45-33-243.03 Purchaser and transporter reports. Purchaser and transporters of pit run
sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed in Hale County shall file
a report with the Department of Revenue, on forms prescribed by the department, within 20
days after the end of each calendar month in which such purchaser or transporter purchased
or transported pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed
in Hale County. The report shall state the names and addresses of all producers in Hale County
from whom such purchaser or transporter has received pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel during such calendar month; the total quantity of pit run sand, clay,
sand-gravel, clay-gravel, sand-clay, and gravel so acquired; and, in the case of a transporter,
to whom and where each ton of pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and
gravel was delivered; and such other information as the...
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45-44-232
Section 45-44-232 Pistol permit fee. (a) In Macon County, the fee for issuance of a permit
to carry a pistol in a vehicle or concealed on or about the person as provided in Section
13A-11-75, shall be twenty-five dollars ($25), which shall be collected by the sheriff and
deposited into the Sheriff's Pistol Permit Fund. (b) The Sheriff's Pistol Permit Fund and
all monies collected under subsection (a) shall be deposited by the Sheriff of Macon County
in any bank located in Macon County selected by the sheriff. (c) The Sheriff's Pistol Permit
Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Macon County, or
appointed agent, and shall be exclusively for law enforcement purposes in the public's interest
and in the discharge of the duties of the sheriff's office as the sheriff sees fit. (d) The
establishment of the Sheriff's Pistol Permit Fund as provided in this section and the use
of the funds shall in no way diminish or take the place of any other reimbursement or...
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45-26-245.03
Section 45-26-245.03 Purchaser and transporter reports. Purchaser and transporters of clay,
sand, and gravel severed in Elmore County shall file a report with the Department of Revenue,
on forms prescribed by the department, within 20 days after the end of each calendar month
in which such purchaser or transporter purchased or transported clay, sand, and gravel severed
in Elmore County. The report shall state the names and addresses of all producers in Elmore
County from whom such purchaser or transporter has received clay, sand, and gravel during
such calendar month; the total quantity of clay, sand, and gravel so acquired; and, in the
case of a transporter, to whom and where each ton of clay, sand, and gravel was delivered;
and such other information as the commissioner may reasonably require for the proper enforcement
of this subpart. The report shall be signed by the purchaser or transporter in the case of
an individual purchaser or transporter, or by a member, officer, or manager...
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45-33-243.01
Section 45-33-243.01 Levy of tax. There is hereby levied, in addition to all other taxes imposed
by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel,
clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department
of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065)
per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel within Hale County. (Act 91-609, p. 1145, §2.)...
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45-19-244
Section 45-19-244 Definitions. When used in this part, the following words and phrases shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN
MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel,
rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include
graphite. (3) PERSON. Any individual, firm, partnership, corporation, association, or any
combination thereof. (4) PRODUCER. Any person engaging in the business of severing sand, clay,
silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination
thereof from the soil within Coosa County. (5) PURCHASER. Any person acquiring title, outright
or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel,
clay-gravel, sand-clay, graphite, or any combination thereof. (6) SEVERING. Mining, stripping,
or otherwise taking or removing sand, clay, silt, loam, dirt,...
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45-26-245.02
Section 45-26-245.02 Producer reports and payments. Every producer shall within 20 days after
the end of each calendar month, whether or not he or she shall have severed or sold any clay,
sand, and gravel during that month, file with the Department of Revenue a report which shall
set forth, in a form prescribed by the department, the amount of clay, sand, and gravel in
tons, of any, severed or sold, as the case may be, by such producer during the next preceding
calendar month; the point of severance thereof; the amount of tax due; and such other information
as the department may reasonably require for the proper enforcement of this subpart. The producer
shall accompany such report with payment of the full amount of the tax shown to be due. The
report shall be signed by the producer in the case of an individual producer, or by a member,
officer, or manager of the producer in other cases. (Acts 1978, No. 843, p. 1262, §3; Act
82-665, 1st Sp. Sess., p. 82, §3.)...
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45-14-232
Section 45-14-232 Fee; Sheriff's Law Enforcement Fund. (a) In Clay County, the fee for issuance
of a permit to carry a pistol in a vehicle or concealed on or about the person as provided
in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the sheriff.
(b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of
Clay County in any bank located in Clay County selected by the sheriff, into a fund known
as the Sheriff's Law Enforcement Fund. (c) The Sheriff's Law Enforcement Fund as provided
in subsection (b) shall be drawn upon by the Sheriff of Clay County or his or her appointed
agent and shall be exclusively for law enforcement purposes in the public's interest and in
the discharge of the sheriff's office as the sheriff sees fit. (d) The establishment of the
Sheriff's Law Enforcement Fund and the use of such funds shall in no way diminish or take
the place of any other imbursement or other source of income established for the...
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45-26-245.06
Section 45-26-245.06 Disposition of funds. The Elmore County Treasurer shall deposit the net
proceeds of the clay, sand, and gravel tax collected hereunder during the preceding month
to the account of the Elmore County General Fund. (Acts 1978, No. 843, p. 1262, §6; Act 82-665,
1st Sp. Sess., p. 82, §7.)...
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