Section 45-1-243.08 – Charge of State Department of Revenue; Disposition of Tax Proceeds.
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of […]
Section 45-1-243.09 – Use of Tax Proceeds.
Section 45-1-243.09 Use of tax proceeds. The proceeds of any taxes authorized to be levied in this subpart shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education, (2) Fifty percent shall be paid over to the […]
Section 45-1-243.10 – Effective Date of Levy.
Section 45-1-243.10 Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. (Act 79-778, p. 1396, §11.)
Section 45-1-242.23 – Assessment and Collection of Tax; Distribution of Funds.
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and shall collect the tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county […]
Section 45-1-244 – The Crime Prevention Inc. and Spinners Inc.
Section 45-1-244 The Crime Prevention Inc. and Spinners Inc. In Autauga County, The Crime Prevention Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal sales and use taxes. (Act 86-383, p. 570, §1.)
Section 45-1-242.24 – Eligible Volunteer Fire Department Under Subpart 2.
Section 45-1-242.24 Eligible volunteer fire department under Subpart 2. An eligible volunteer fire department, for the purposes of this subpart, shall mean a volunteer fire department located in Autauga County which maintains an ISO approved rating or is certified, or both, under the Alabama Forestry Commission guidelines and is in good standing with the Autauga […]
Section 45-1-245 – Levy of Tax.
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or […]
Section 45-1-242.25 – Use of Funds; Accounting Forms.
Section 45-1-242.25 Use of funds; accounting forms. Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omission of acts which are directly related […]
Section 45-1-245.01 – Exemptions.
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales […]
Section 45-1-241.26 – Disposition of Funds Upon Dissolution or Abandonment of Eligible Volunteer Fire Department.
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer fire department. Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this subpart or any assets purchased with funds derived from this subpart shall, after all indebtedness has been satisfied, be transferred to the county commission. The […]