Section 45-41-244.58 – Cost of Collection.
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for […]
Section 45-41-244.59 – Use of Proceeds.
Section 45-41-244.59 Use of proceeds. (a) The entire proceeds derived by the county from the taxes herein authorized to be levied (including any income derived from the investment of such proceeds), subject to Section 45-41-244.60, shall be applied and used as follows: (1) If no public building securities have been issued and are then outstanding […]
Section 45-41-244.60 – Effective Date; Duration of Levy.
Section 45-41-244.60 Effective date; duration of levy. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of any calendar month following such levy; provided that such governing […]
Section 45-41-244.61 – Amendment of Resolution.
Section 45-41-244.61 Amendment of resolution. If the governing body of Lee County, Alabama (which is hereinafter referred to as the county), has heretofore levied the privilege, license, and excise taxes authorized to be levied in Sections 45-41-244.50 to 45-41-244.60, inclusive, it shall, not later than 30 days after May 4, 1982, amend its then effective […]
Section 45-41-244.62 – Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle, truck trailer, semitrailer, or house […]
Section 45-41-244.63 – Excise Tax on Storage, Use, or Other Consumption of Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection (a) of Section 45-41-244.52, an excise tax on the storage, […]
Section 45-41-244.64 – Collection of Taxes; Proof of Payment.
Section 45-41-244.64 Collection of taxes; proof of payment. (a) The taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector of the county before the registration of or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax […]
Section 45-41-244.65 – Relation to State Statutes.
Section 45-41-244.65 Relation to state statutes. Except as herein otherwise provided, the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with Division 1, commencing with Section 40-23-1, of Article 1, and Article […]
Section 45-41-244.66 – Fee for Collection.
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars ($100) of revenue collected and two percent of all […]
Section 45-41-242.05 – Cost of Collection.
Section 45-41-242.05 Cost of collection. The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]