Section 45-53-243.11 – Disposition of Funds.
Section 45-53-243.11 Disposition of funds. The proceeds of the tax levied herein shall be distributed as follows: (1) Seventy-five percent shall be distributed to the county general fund. (2) Twenty-five percent shall be distributed to the county board of education. (Act 89-393, p. 768, § 12.)
Section 45-53-241 – Levy of Tax Authorized.
Section 45-53-241 Levy of tax authorized. (a) In Perry County, in addition to any and all other taxes heretofore levied, the county commission is authorized to levy and impose an additional ad valorem tax in the amount of nine mills on each dollar of taxable property. Seventy percent of the tax shall be earmarked to […]
Section 45-53-244 – Levy and Collection; Disposition of Funds.
Section 45-53-244 Levy and collection; disposition of funds. (a) 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 person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients […]
Section 45-53-241.01 – Levy of Additional Tax Authorized.
Section 45-53-241.01 Levy of additional tax authorized. (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Perry County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of 19 mills on each dollar of assessed value of property in the county. […]
Section 45-53-245 – Definitions.
Section 45-53-245 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 as amended, providing for the levy of a state sales tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. […]
Section 45-53-242 – Tax on Sale, Distribution, Storage, or Use of Malt or Brewed Beverages Outside Municipal Limits of Marion and Uniontown.
Section 45-53-242 Tax on sale, distribution, storage, or use of malt or brewed beverages outside municipal limits of Marion and Uniontown. (a) In Perry County, in addition to all other taxes heretofore provided by law, the county commission is authorized to levy an additional privilege, license, or excise tax imposed upon every seller, distributor, storer, […]
Section 45-53-242.01 – Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County.
Section 45-53-242.01 Tax on sale, distribution, or delivery of malt or brewed beverages in county. (a) A county privilege or license tax is imposed on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Perry County, any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor […]
Section 45-53-243 – Definitions.
Section 45-53-243 Definitions. For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Perry County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in the county by wholesale domestic trade, but shall not apply to any transaction of such […]
Section 45-53-243.01 – Levy and Payment of Tax.
Section 45-53-243.01 Levy and payment of tax. (a) Upon adoption of a resolution, the county commission is authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or […]
Section 45-53-243.02 – Statement of Sales and Withdrawals.
Section 45-53-243.02 Statement of sales and withdrawals. On or before the 20th day of each month after any tax shall have been levied under this part, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all […]