§ 45-54-242.03 — Payment and Collection of Taxes; Reports; Warrant; Charge for Collection

Alabama § 45-54-242.03

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 54: Pickens County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 1: 1965 Tax

Text

(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Act 100, approved August 18, 1959, and Article 11 of Chapter 20, Title 51, Code of Alabama 1940, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue hereunder, on request made to the Department of Revenue, shall be made available for inspection by the Pickens County Commission or its designated agent, at reasonable times during business hours. The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection of the county taxes levied by this subpart, and shall have all the authority and duties in connection with the taxes as are now given by law to the Department of Revenue or the Commissioner of Revenue in connection with the collection of the state sales and use taxes provided for by Act 100, approved August 18, 1959, and Article 11, of Chapter 20, Title 51, Code of Alabama 1940, and all acts amendatory thereof or supplementary thereto. It shall be the duty of the Commissioner of Revenue to pay into the State Treasury all taxes collected under this subpart. On or before the tenth day of the following month, the commissioner shall certify to the Comptroller the amount of special taxes collected under this subpart for public purposes in Pickens County during the calendar month immediately preceding the month of making the certificate, whereupon it shall be the duty of the Comptroller to issue his or her warrant or warrants on the State Treasury, payable as follows:
(1)
To the Pickens County Hospital Association in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for public purposes in Pickens County and paid into the State Treasury during the preceding month so as to provide that Pickens County Hospital Association shall receive all of the special taxes in any fiscal year of the state until it shall have received the sum of one hundred twenty thousand dollars ($120,000), which shall be dedicated for public health purposes.
(2)
To the Pickens County Hospital Association in an amount equal to one-half the balance, if any, of the amount so certified to the Commissioner of Revenue as having been collected for public purposes in Pickens County and paid into the State Treasury during the preceding month remaining after any payment to the Pickens County Hospital Association made pursuant to subdivision (1), which shall be dedicated for public health purposes.
(3) To the Pickens County Commission, to be deposited in the county general fund, in an amount equal to one-half the balance, if any, of the amount so certified to the Commissioner of Revenue as having been collected for public purposes in Pickens County and paid into the State Treasury during the preceding month remaining after any payment to the Pickens County Hospital Association made pursuant to subdivision (1). Notwithstanding any other provisions of this subpart, any amounts on hand for public health purposes after May 1, 1995, may be expended for public purposes by the county commission.
(4)
It is the intention hereof that the Comptroller shall pay to Pickens County Hospital Association, during any fiscal year of the state, the first one hundred twenty thousand dollars ($120,000) of the amount so certified by the Commissioner of Revenue and shall pay one-half of the balance, if any, to both the Pickens County Hospital Association and the Pickens County Commission of all amounts so certified by the Commissioner of Revenue in excess of one hundred twenty thousand dollars ($120,000) during any fiscal year of the state.
(b)
The Department of Revenue shall charge Pickens County for collecting the special taxes levied by this subpart the amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Pickens County Commission, but the charge, in any event, shall not exceed 10 percent of the total amount of special county taxes collected hereunder within the county. The charge for collecting the special taxes shall be deducted once each month from the special sales and special use taxes collected before certifying the amount of special sales and special use taxes to be paid to the Pickens County Hospital Association or the Pickens County Commission, as the case may be, for that month.

Legislative History

(Acts 1965, No. 171, p. 238, § 4; Acts 1975, No. 511, p. 1144, § 1; Act 98–480, p. 922, § 1; Act 2000–655, p. 1308, § 1.)