Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the county, and within the same time the probate judge shall forward to the Comptroller and to the Department of Revenue each certified list of all licenses issued by him, stating thereon for what business issued, amount collected for each license, from whom collected, and the date of such collection; and, if no licenses have been issued, he shall report that fact; provided, that for the months of October, November, and December of each calendar year, the probate judge shall be granted an additional period of 10 days in which to make the remittances and certification of lists above specified and for such months shall be required to make such remittances and certification of lists within 30 days after the end of each of such months. The probate judge shall be entitled to receive five percent of the amount of money collected for licenses due the state, which he may deduct from his remittance to the State Treasurer, and he shall be entitled to the same amount as compensation for collecting licenses due the county, which amount he may deduct from the payment made by him to the county treasurer, but he shall not be allowed any commission on any money not remitted by him within 20 days from the end of the month, except as otherwise provided herein with reference to the months of October, November, and December of each calendar year, for which months the probate judge shall be entitled to the commissions herein provided if such remittances be made within 30 days after the end of each such months. If the probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make such report and to remit the money collected by him, the Comptroller shall forthwith report the fact to the Governor, who shall cite such probate judge to show why he has not made report of the lists of licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-12-1 - Change of Place of Business.
Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.
Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.
Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.
Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.
Section 40-12-8 - False Affidavits or Certificates.
Section 40-12-11 - Bonds of License Inspectors.
Section 40-12-12 - License to Designate Place of Business.
Section 40-12-13 - Engaging in Several Businesses.
Section 40-12-14 - Two or More Licenses on Same Business.
Section 40-12-15 - License Deemed a Personal Privilege; Transferability.
Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.
Section 40-12-17 - Population of Municipality as Determining Tax.
Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.
Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.
Section 40-12-20 - License and Stub Must Correspond.
Section 40-12-21 - Records to Be Kept by Probate Judge.
Section 40-12-22 - Disposition of Moneys by Probate Judge.
Section 40-12-23 - Applications for Refunds; Additional License.
Section 40-12-25 - License for Part of Year.
Section 40-12-26 - Due and Delinquent Date; Term of License.
Section 40-12-27 - Each Day's Violation a Separate Offense.
Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.
Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.