Section 45-35-244.31 – Collection.
Section 45-35-244.31 Collection. The municipal taxes may be collected by the Houston County Commission or its designee at the same time, in the same manner, and along with the collection by the Houston County Commission or its designee of taxes levied and collected for Houston County under the respective provisions of Subpart 1 and this […]
Section 45-35-244.32 – Preparation and Distribution of Reports, Etc.
Section 45-35-244.32 Preparation and distribution of reports, etc. The Houston County Commission or its designee shall prepare and distribute the reports, blank forms, and other information necessary to provide for collection of municipal taxes under this subpart, and shall have all the authority and duties under this subpart as it has in connection with the […]
Section 45-35-244.33 – Charge for Collection.
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its designee shall charge the municipality for collecting municipal license, privilege, sales, and use taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge shall not exceed five percent of the amount collected where the population of the city or town […]
Section 45-35-244.34 – Applicability of Other Laws; Construction of Tax as Debt.
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise provided for herein or where the context herein clearly indicates a different interpretation, the taxes levied by any municipality requesting the Houston County Commission to collect the taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, […]
Section 45-35-244.35 – Amendment of Ordinance.
Section 45-35-244.35 Amendment of ordinance. (a) Any amendment of any municipal ordinance heretofore adopted levying a tax that is to be collected by the Houston County Commission under this subpart, shall not be effective until the first day of the month next following the expiration of 30 days from the date of the adoption of […]
Section 45-35-244.36 – Applicability.
Section 45-35-244.36 Applicability. This subpart shall be effective with respect to all sales and gross receipts which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to […]
Section 45-35-245 – Levy, Collection, and Enforcement; Disposition of Funds.
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Houston County a county privilege, license, or tax in the following amounts: a. Five cents ($.05) […]
Section 45-35-250 – Dothan-Houston County Communications District Board.
Section 45-35-250 Dothan-Houston County Communications District Board. Repealed by Act 2015-347, §2(b) effective September 6, 2015. (Act 2005-114, p. 183, §§1, 2.)
Section 45-35-250.01 – Dotahn/houston County Enhanced 911 Board.
Section 45-35-250.01 Dotahn/Houston County Enhanced 911 Board. (a) The City of Dothan/Houston County Enhanced 911 Board shall consist of the following members: (1) Four members appointed by a majority vote of the Dothan City Commission. (2) One member appointed by a majority vote of the Houston County Commission. (3) The City of Dothan Police Chief, […]
Section 45-35-244.07 – Charge for Collection.
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The […]