Section 45-35-244.30 – Authorization; Prerequisites.
Section 45-35-244.30 Authorization; prerequisites. The Houston County Commission, at its election by resolution and in its sole discretion, or its designee is authorized to collect any municipal privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal ordinance duly promulgated and adopted by the governing body of the […]
Section 45-35-242.03 – Repeal of Taxes Levied or Collected by Incorporated Cities or Towns.
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns. After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such […]
Section 45-35-242.04 – Purpose of Taxes.
Section 45-35-242.04 Purpose of taxes. All taxes levied under this part and the money derived therefrom shall be used exclusively for the purpose of constructing and maintaining public roads, streets, bridges, and ferries in the County of Houston, except for the municipalities’ share, which may be expended as provided in Section 45-35-242.02. (Act 82-727, p. […]
Section 45-35-242.05 – License; Surety Bond; Distributor Requirements; Audits; Records.
Section 45-35-242.05 License; surety bond; distributor requirements; audits; records. (a) All distributors or individuals who are subject to the tax herein levied shall acquire a license therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year. (b) Each distributor, individual, or other person or party who is subject to […]
Section 45-35-242.06 – Violations.
Section 45-35-242.06 Violations. (a) The following sanctions shall be imposed for the following violations of this part: (1) Any distributor, person, or association required to pay the tax levied by this part which fails to pay the tax, or which is delinquent in paying the tax, shall pay interest of 12 percent per annum thereon […]
Section 45-35-243 – Levy and Collection; Disposition of Funds.
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be applicable to portions of Houston County outside the corporate limits of the City of Dothan. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every […]
Section 45-35-244 – Definitions.
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing […]
Section 45-35-244.01 – Levy of Privilege or License Tax.
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 […]
Section 45-35-244.02 – Provisions of States Sales Tax Statutes Applicable.
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise provided for herein or where the context herein clearly indicated a different interpretation, the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the […]
Section 45-35-240 – Days of Service; Compensation.
Section 45-35-240 Days of service; compensation. This section shall apply only to Houston County, Alabama. The members of the Board of Equalization in Houston County shall serve for not more than 80 days in each taxable year, the exact working period to be fixed or approved by the Department of Revenue, and each member shall […]