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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-30-241.02
Section 45-30-241.02 Statement of sales and withdrawals. On or before the 20th day of each
month after this part has become effective, every person upon whom the excise tax is levied
shall render to the County Commission of Franklin County on forms prescribed by such county
commission a true and correct statement of all sales and withdrawals of gasoline and motor
fuels made by him or her or them during the next preceding month and a statement of all sales
and withdrawals of gasoline and motor fuels made by him or her during the next preceding month
of which he or she is liable for payment of the excise tax imposed pursuant to this part.
He or she shall also furnish to the Franklin County Commission such additional information
as the Franklin County Commission may require upon blanks to be formulated and furnished by
the Franklin County Commission. At the time of making such reports, he or she shall pay to
the Franklin County Commission an amount of money equal to the excise tax levied...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, 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 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, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, engaged or continuing within the 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...
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45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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 Lowndes 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, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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45-44-150.12
Section 45-44-150.12 Tax due parimutuel pools; distribution of contributions. Every licensee
conducting a race meeting under this part shall pay to the treasurer of the racing commission
on a quarterly basis, a tax equal to four percent of the total contributions to all parimutuel
pools made at the track. The total take out by a licensee on any parimutuel pool shall be
18 percent. After deducting four percent for the racing commission and 14 percent for the
licensee, the remainder of the total contributions to each pool shall be divided among and
redistributed to the contributors to such pools betting on the winning dogs. The amount of
each redistribution for each winning bet placed shall be determined by dividing the total
amount remaining in the pool after the deductions hereinabove provided for by the number of
bets placed on the winning dogs. Each redistribution shall be made in a sum equal to the lowest
multiple of ten cents ($.10) per dollar wagered. The licensee shall be...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of Alabama
finds and declares that it is the intent of the Legislature that the provisions of this section
clarify but not change existing law and supplement existing law, by clarifying and showing
the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and
supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds
of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter
3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized state excise
tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County
Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall
be distributed by the Calhoun County Commission as follows: (1) The first one thousand five
hundred dollars ($1,500) of the proceeds each month shall be deposited in...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
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40-12-65
Section 40-12-65 Bottlers. Each person engaged in manufacturing, producing, or bottling in
bottles or other containers, soda water, carbonated drinks, fruit juices or imitations thereof,
flavored milk, and any preparations known as soft drinks shall not use any machine, machines,
or apparatus for the filling or bottling of the same until such person shall have first applied,
paid for, and obtained from the probate judge a license. The amount of the license tax for
each machine shall be graded or proportioned as follows: On each machine bottling, per minute,
less than 16 bottles, $40 state license tax and $40 county license tax; 16 and less than 30
bottles, $90 state license tax and $90 county license tax; 30 and less than 40 bottles, $140
state license tax and $140 county license tax; 40 and less than 60 bottles, $200 state license
tax and $200 county license tax; and 60 and less than 75 bottles, $300 state license tax and
$300 county license tax; 75 and less than 100 bottles, $325...
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