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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-39-20
Section 45-39-20 Sale of alcoholic beverages; tax. (a) It shall be unlawful for any person,
firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale
County except within an incorporated municipality thereof. (b) Any tax on alcoholic beverages
levied by a municipality in Lauderdale County shall be distributed two thirds to the general
fund of the municipality where the tax is levied and collected and one-third to the General
Fund of Lauderdale County. (Act 81-1150, 3rd Sp. Sess., p. 430, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-20.htm - 861 bytes - Match Info - Similar pages
45-48A-20
Section 45-48A-20 Levy of tax for public school purposes. In addition to any taxes now authorized
or that may hereafter be authorized by the constitution and laws of the State of Alabama,
pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district
ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of
Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School
District (the boundaries of which district are coterminous with the corporate limits of the
city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30)
on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab
School District is approved; such increased district ad valorem tax to be levied and collected
by the governing body of Marshall County for each year beginning with the levy for the tax
year ending September 30, 1988 (the tax for which year will be due...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-25.htm - 10K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion County in the business of selling at retail any
tangible personal property whatsoever, including merchandise and commodities of every kind
and character, (not including, however, bonds or other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-49-242.22
Section 45-49-242.22 Additional tax for public school purposes. (a) The following words and
phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution
that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 325. That amendment
to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT
373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special
Session. (4) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN.
The board's existing Mobile County Public School System Phase II Building Program. (6) COMMISSION.
The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY.
Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax
for public school purposes authorized in Amendment 3 and levied and collected on taxable property
in the special school tax district. (10) SPECIAL...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-242.22.htm - 4K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
45-36-80.04
Section 45-36-80.04 Additional court cost in domestic violence cases. (a) In addition to all
other costs and charges in circuit, district, and municipal court cases in Jackson County,
there shall be levied and assessed by the clerk of the court a court cost of thirty-five dollars
($35) in the following domestic violence cases: (1) Any case in which the defendant is assessed
court costs for any of the following offenses: a. Domestic violence in the first degree pursuant
to Section 13A-6-130. b. Domestic violence in the second degree pursuant to Section 13A-6-131.
c. Domestic violence in the third degree pursuant to Section 13A-6-132. d. Domestic violence
by strangulation or suffocation pursuant to Section 13A-6-138. e. Violation of a protective
order pursuant to Section 13A-6-142. (2) Any case in which the judge has issued a final order
on a petition for protection from abuse pursuant to Sections 30-5-1 to 30-5-11. (b) The clerk
of the court shall collect the court costs. The clerk of...
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