Section 45-32-244.11 – Disposition of Proceeds.
Section 45-32-244.11 Disposition of proceeds. The proceeds of any tax received under authority of this part shall be paid over to the county general fund. (Act 89-195, p. 242, §12; Act 91-776, p. 159, §1.)
Section 45-32-245 – Levy of Tax; Records and Reporting; Disposition of Funds.
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or […]
Section 45-32-246 – Referendum Authorized.
Section 45-32-246 Referendum authorized. The governing body of Greene County, Alabama, is hereby authorized to set an election of the qualified voters of the county for the purpose of determining whether or not such governing body shall levy an additional privilege or license and excise and sales tax to be in force and effect for […]
Section 45-32-246.01 – Levy of Tax.
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing within Greene County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, […]
Section 45-32-246.02 – Imposition of Excise Tax.
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of tangible personal property purchased at retail on or after September 13, 1977, for storage, use, or other consumption in such county at the rate of one […]
Section 45-32-246.03 – Applicability of State Provisions; Exemptions.
Section 45-32-246.03 Applicability of state provisions; exemptions. (a) The taxes levied by this part shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in the state sales tax law and the state use tax law, as amended, and all acts supplementary thereto, except where inapplicable […]
Section 45-32-243 – Disposition of Funds.
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount of the exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene County and distributed as follows: (1) Five percent shall be paid to the judge of probate as commission for the collection and administration of the […]
Section 45-32-246.04 – Collection of Taxes.
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected by the Department of Revenue of the State of Alabama, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under the provisions of the state sales tax […]
Section 45-32-244 – Definitions.
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such […]
Section 45-32-246.05 – Disposition of Funds.
Section 45-32-246.05 Disposition of funds. All revenues arising from the taxes herein levied shall be paid to the Greene County Hospital Board for the operation and maintenance of Greene County Hospital and Nursing Home. (Acts 1977, No. 487, p. 636, §6.)