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

45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.37.htm - 1K - Match Info - Similar pages

45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales 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, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - 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

45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-247.htm - 2K - Match Info - Similar pages

45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton
County for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Chilton County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.06.htm - 2K - Match Info - Similar pages

45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw 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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages

45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence
of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount
County a license division which shall issue all motor vehicle licenses issued through the
revenue commissioner's office. The county commission shall furnish suitable quarters and provide
the necessary forms, books, stationery, records, equipment, and supplies, except such stationery,
forms and supplies as are furnished pursuant to law by the State Department of Finance or
the state Comptroller. The county commission shall also provide such clerks, and other assistants
for the revenue commissioner as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The revenue commissioner shall have authority
to employ such clerks, and other assistants, and to fix their compensation; however, the number
and compensation of such clerks and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-240.20.htm - 6K - Match Info - Similar pages

45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.07.htm - 2K - Match Info - Similar pages

45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages