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Jackson County Local Severance Taxes

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Jackson County Act No. 79-349

Relating to Jackson County; to provide that the county commission may levy and collect a severance tax on coal at a rate established by such county commission; to provide that such tax shall be in addition to any state severance tax; to provide how the funds from such tax shall be expended; to provide for the collection of such severance tax; and to repeal conflicting laws.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The Jackson County Commission may levy and collect from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax.

Section 2. The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. One hundred percent (100%) of the net proceeds from such tax shall be deposited in a special fund known as the ‘Coal Severance Tax Road Fund.’ Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose of repairs, maintenance and construction of roads and bridges in Jackson County with preference to be given, when possible, to roads and bridges which have been damaged by coal hauling and mining activities but with the Jackson County Commission to have sole discretion in determining and designating upon which roads and bridges such sums shall be expended. The Jackson County Commission shall have authority to expend from said fund for such purposes by paying directly to the Alabama State Highway Department or such other agency as might be in lawful charge and control of the road and bridge system in Jackson County or the Jackson County Commission may deal with independent contractors.

Section 3. The Jackson County Commission shall require each producer of coal in such county to file with said Commission a surety bond approved by said commission guaranteeing payment of the severance tax levied in accordance with this act.

Section 4. The State Department of Revenue shall collect the severance tax levied by Chapter 13 of Title 40 of the Code of Alabama 1975, as amended. The State Department of Revenue is hereby further authorized to recover all costs of collecting such severance taxes from the proceeds of such taxes collected and said Department is hereby authorized to promulgate such rules and regulations as are necessary to facilitate the collection of said severance taxes in any county levying the tax pursuant to this Act.

Section 5. The provisions of this Act shall be administered and the tax levied in accordance with this Act shall be subject to and collected in accordance with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions, penalties, fines, punishments, and deductions as are provided in the provisions of Chapter 13 of Title 40 of the Code of Alabama 1975, as amended, except where inapplicable or where herein otherwise provided. Assessments for the tax levied in accordance with this Act shall be made in accordance with the applicable provisions of Chapter 23 of Title 40 of the Code of Alabama 1975, as amended.

Section 6. All laws, general, local or special or parts of such laws, in conflict with this Act are hereby repealed.

Section 7. This Act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law.

Jackson County Act No. 97-220

Relating to Jackson County; amending Act 79-349, H. 761, 1979 Regular Session, as amended, relating to the severance tax on coal, to provide further for the tax.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Section 1 of Act 79-349, H. 761, 1979 Regular Session, as amended, relating to the severance tax on coal in Jackson County, is further amended to read as follows:
“Section 1. There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be $.20 per ton of coal severed.”
Section 2. This act shall become effective immediately upon its passage and approval by the Governor, or its otherwise becoming a law.