Section 45-2-244.039 – Violations.
Section 45-2-244.039 Violations. Any distributor, storer, or dealer who shall violate any provisions of this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Baldwin County by the Attorney General of the State of Alabama, or by such counsel […]
Section 45-2-244.040 – Reports of Gasoline or Motor Fuel Shipments.
Section 45-2-244.040 Reports of gasoline or motor fuel shipments. Each agent of any railroad company, bus or truck operator, or other transportation company or agency operating in Baldwin County shall report to the County Commission of Baldwin County on the first day of January, April, July, and October of each year all shipments of gasoline […]
Section 45-2-244.041 – Special Fund.
Section 45-2-244.041 Special fund. The proceeds of any tax imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-2-244.42. (Act 91-159, p. 207, §12.)
Section 45-2-244.042 – Expenditures From Special Fund.
Section 45-2-244.042 Expenditures from special fund. Expenditures from the special fund provided for in Section 45-2-244.041 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities evidencing obligations incurred for payment of costs of such construction, improvement, and […]
Section 45-2-244.043 – Suspension of Levy.
Section 45-2-244.043 Suspension of levy. The county commission is hereby authorized to suspend the levy of the tax imposed pursuant to this subpart in the event annual increases in the ad valorem tax revenue and/or the offshore severance tax revenue received by the county in the period from October 1, 1991, to January 1, 1995, […]
Section 45-2-244.044 – Additional Levies Authorized.
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose […]
Section 45-2-244.070 – Applicability.
Section 45-2-244.070 Applicability. The provisions of this subpart shall only apply to Baldwin County. (Act 83-532, p. 827, §1.)
Section 45-2-244.071 – Definitions.
Section 45-2-244.071 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, […]
Section 45-2-244.031 – Levy of Tax.
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043, there is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail […]
Section 45-2-244.072 – Special County Privilege License Tax.
Section 45-2-244.072 Special county privilege license tax. (a) The county commission is hereby authorized with or without a referendum of the people, to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege […]