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 Repealed by Act 2015-347, §2(b) effective September 6, 2015.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 45-35-240 – 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 […]
Section 45-35-244.03 – Levy of Excise Tax.
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein: (1) An excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible personal property, not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, […]
Section 45-35-241 – Salary.
Section 45-35-241 Salary. Repealed by act ACT 2017-69, § 3, effective March 14, 2017. (Act 85-802, 2nd Sp. Sess., p. 49, §2.)
Section 45-35-244.04 – Provisions of State Use Tax Statutes Applicable.
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise provided for herein or where the context herein clearly indicates a different interpretation, the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions, proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes levied by the state use […]
Section 45-35-241.01 – Expense Allowance; Salary.
Section 45-35-241.01 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Houston County shall receive an annual expense allowance of fifteen thousand dollars ($15,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner, including, the compensation provided in […]
Section 45-35-244.05 – Collection of Sales Taxes and Use Taxes.
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected by the Houston County Commission or its designee. The taxes […]
Section 45-35-241.20 – Merging of Budgetary Operations.
Section 45-35-241.20 Merging of budgetary operations. (a) The Revenue Commissioner of Houston County is authorized to take the necessary action to merge the budgetary operations and functions of the office. The operational cost of the office shall be financed, on a pro rata share basis, from the net proceeds of state, county, and municipal ad […]