45-26-244.39
Section 45-26-244.39 Creation of fund. The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate without expenditure until the Rainy Day Fund shall reach the amount of one million dollars ($1,000,000). When the fund reaches that amount, the commission may access the funds by giving public notice of the proposed use of the funds for one month, and voting unanimously for the proposal in a regular commission meeting. (Act 2000-487, p. 921, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.39.htm - 979 bytes - Match Info - Similar pages
45-49-22.02
Section 45-49-22.02 Notice; qualified voters; conduct of elections. The Mobile County Commission shall cause notice of any election held pursuant to this subpart to be given to the voters of Mobile County by causing a written notice to be published in a newspaper having general circulation in the county at least 30 days before the election. The notice shall state that the election is being called pursuant to, and shall be conducted in accordance with, this subpart (identifying the same by its act number and the session of the Legislature in which it was adopted) and shall further state the date on which the election shall be held and the question that shall appear on the ballot. Only qualified voters of Mobile County shall be entitled to vote in any such election. Any election held pursuant to this subpart shall be conducted by the officers provided by law to conduct countywide elections in Mobile County, and the elections shall be conducted and the results thereof canvassed,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.02.htm - 1K - Match Info - Similar pages
45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under the provisions of this subpart. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.036.htm - 1K - Match Info - Similar pages
45-28-82.30
Section 45-28-82.30 Disposition of funds. All fees paid to the district attorney by offenders pursuant to this subpart shall be paid into the District Attorney's Solicitor Fund. The district attorney shall disburse 10 percent to the Sheriff of Etowah County to be deposited into the Law Enforcement Fund, and 10 percent, if the Sixteenth Judicial Circuit has one, to an approved child advocacy center. The remainder of the funds shall be used to pay costs associated with the administration of the pretrial diversion program or for any other law enforcement purpose. Costs associated with program administration shall include, but shall not be limited to, salaries, rent, vehicles, uniforms, telephones, postage, office supplies and equipment, training and travel services, service contracts, or professional services. The district attorney may pay for services or programs for an offender while the offender is in the pretrial division program if special circumstances and justice dictate. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-82.30.htm - 1K - Match Info - Similar pages
45-49-22.01
Section 45-49-22.01 Subsequent elections. Regardless of the result of the initial election mandated by Section 45-49-22, or the result of any subsequent election held pursuant to the following provisions of this section, any number of subsequent elections may be called and held to authorize or prohibit the sale and distribution of alcoholic beverages in Mobile County on Sundays after 12 o'clock noon as and to the extent permitted by this subpart. An election on this question may be called by the Mobile County Commission acting on its own volition through the adoption of a resolution receiving the affirmative votes of a majority of the members of the commission. In addition, an election on this question shall be called by the Mobile County Commission if there shall be filed with the commission, at any time after the last election held pursuant to this subpart, appropriately certified copies of resolutions requesting such an election that have been adopted by the governing bodies (in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.01.htm - 2K - Match Info - Similar pages
45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package, or other container of smoking tobacco, including granulated, plug...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages
45-2-244.006
Section 45-2-244.006 Disposition of funds. (a) The county license tax imposed by this subpart and collected by the seller (wholesaler or retailer) shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county general fund of Baldwin County to be expended exclusively for mental health and child advocacy purposes as the county governing body sees fit. (b) The city or municipal license tax, if any, collected by the seller (wholesaler or retailer) shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax. (Act 80-613, p. 1044, §7; Act 2000-482, p. 915, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.006.htm - 1K - Match Info - Similar pages
45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to the general fund of the county, for general fund purposes and uses, including the administration of this subpart, up to 10 percent of the total amount of any tax collected in the county under this subpart. The amount shall be in lieu of any payment for collecting the tax and may be deducted each month from the gross revenues from the tax before distribution of the balance of the tax as provided by law. (Act 95-721, p. 1543, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.04.htm - 846 bytes - Match Info - Similar pages
45-44-244.40
Section 45-44-244.40 Disposition of funds. All revenues derived from fees under this subpart less a five percent collection fee, shall be paid by the revenue commissioner to the county commission, and shall be used and expended as follows: (1) Fifty percent shall be distributed to the Macon County Health Care Authority. (2) Twenty-five percent shall be used to retire the indebtedness of the Macon County jail. Upon retiring the indebtedness, this amount shall be distributed to the county general fund. (3) Twenty-five percent shall be distributed to the county general fund. (Act 97-522, p. 912, § 11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.40.htm - 947 bytes - Match Info - Similar pages
45-49-249.05
Section 45-49-249.05 Supply of stamps; forms and supplies. The county commission shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes as required under this subpart. Each such stamp shall have inscribed thereon the words County of Mobile Cigarette Tax, but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the county commission, shall keep on hand an adequate supply of forms and other necessary supplies as may be required for the proper enforcement of this subpart, and all necessary forms and supplies other than the stamps herein mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act 87-558, p. 868, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.05.htm - 1K - Match Info - Similar pages
|