40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and used by the state, a county, or a municipality of this state shall not be subject to the payment of license taxes levied, but shall display permanent license plates. Any agency which obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement with an option to buy shall be considered as owning the vehicle for purposes of this section. The purchasing agent or other officer of the state, county, or municipality, shall apply to the Department of Revenue giving the make, type, model, and vehicle identification number of the vehicle or vehicles owned and used by the state, county, or municipality, together with any other information the department may require, which shall be furnished under oath by the applying officer. If upon examination the application appears correct to the department, it shall issue, to be placed on the motor vehicles, the number of license plates,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-250.htm - 5K - Match Info - Similar pages
45-28-244.02
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01 upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be one-quarter of one percent of the sales price. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) This section shall have retroactive effect to June 30, 1995. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.02.htm - 1K - Match Info - Similar pages
45-45-200.01
Section 45-45-200.01 Special issuance fee. (a)(1) In Madison County, the county commission is authorized to impose, by resolution of the commission, a special issuance fee not to exceed seventy-five cents ($.75) to be collected by the license director on each motor vehicle registration, boat renewal or registration, manufactured home registration, business license application, or other instrument registered or application applied for in the office of the license director. The special issuance fee shall be in addition to all other fees, taxes, and other charges provided by law. All special issuance fees collected pursuant to this section shall be deposited by the license director in any depository in the county designated by the county governing body. (2) The fee authorized by this section shall be set by the Madison County Commission, by resolution of the commission, adopted at a regularly scheduled meeting. (b) The issuance fees collected pursuant to this section shall be expended at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-200.01.htm - 2K - Match Info - Similar pages
45-48-70.15
Section 45-48-70.15 Work prohibited on private property except in certain cases. The use of any county equipment, materials, or supplies or property of any nature in the custody of or under control of the commission for any kind of work, job, or project on property not owned by the county (excepting church grounds, cemeteries, any public school property of the Marshall County Board of Education or city board of education within Marshall County, and property owned by organizations composed entirely of United States war veterans) or on property outside the county, or the authorization of such work by the commission or by any member of the commission, is strictly prohibited. This section shall not apply to reciprocal agreements authorized by the commission between Marshall County and any adjoining counties when such agreements are deemed to be in the best interests of Marshall County. Violation of this section shall result in forfeiture of office and removal by impeachment of such member...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.15.htm - 1K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-98.htm - 4K - Match Info - Similar pages
40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which the state or any county or municipality thereof might impose, where the motor vehicle is used by the owner; provided, that only one such license tax can be levied and collected on one and the same motor vehicle for one and the same period of time; provided further, that incorporated cities and towns are hereby authorized to collect a reasonable license or privilege tax on motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §711.)...
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45-23-240.100
Section 45-23-240.100 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In Dale County, the Revenue Commissioner shall collect a tag transaction fee in the amount of five dollars ($5) for each motor vehicle tag, except trailer tags, issued or renewed in the county. The fee shall not apply to tag transfers and replacement transactions. The tag transaction fee shall be in addition to any other fees authorized by law. (b) Three percent of the proceeds from the fees shall be retained by the Revenue Commissioner to be used for the operation of his or her office. The remainder of the proceeds from the fees shall be distributed by the Revenue Commissioner to the Dale County Commission to be further distributed by the county commission to municipalities and to emergency medical services organizations for emergency medical services and activities in the county. (c) The funds distributed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.100.htm - 1K - Match Info - Similar pages
45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee 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) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
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16-10-6
Section 16-10-6 Incidental fees in elementary schools. No fees of any kind shall be collected from children attending any of the first six grades during the school term supported by public taxation; provided, that any county or city board of education shall be authorized to permit any school subject to its supervision to solicit and receive from such children or their parents or guardians voluntary contributions to be used for school purposes by the school where such children are attending; provided further, that the provisions of this section shall in no way affect or restrict the right or power of a school board to fix and collect tuition fees or charges from pupils attending schools under the jurisdiction of such board but who live outside the territory over which such board has jurisdiction. (School Code 1927, §182; Acts 1935, No. 507, p. 1090, §4; Code 1940, T. 52, §142; Acts 1969, No. 745, p. 1323, §1.)...
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