Section 45-35-242 Levy of tax. There is levied in Houston County, Alabama, for the purpose of constructing and maintaining public roads, streets, bridges, and ferries, a privilege tax of not more than one cent per gallon on all gasoline or gasohol which is sold or delivered in the county, for the privilege of selling or […]
Section 45-35-242.01 Administration. The License Commissioner of Houston County is authorized to administer this part and to provide such rules, regulations, and means as are required for the collection of such privilege tax, and for the collection of such late charges, interest, or fines as are hereinafter provided in this part. (Act 82-727, p. 183, […]
Section 45-35-242.02 Disposition of funds. All of the net proceeds of the privilege tax collected within the corporate limits of any incorporated city or town in Houston County, Alabama, shall be paid over to such incorporated city or town each month as collected and may be expended as may be directed by the constituted authorities […]
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. 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. (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. (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 […]
