2006 Alabama Code - Section 33-4-38 — Levy, payment and disposition of pilot\'s license tax.

There is hereby levied upon each licensed pilot engaged in service as such under the provisions of this chapter a license or privilege tax in the sum of $100.00 annually plus any reasonable additional assessment that arises and is necessarily incurred out of the performance by the pilot commission of their duties imposed by law, to be paid to the secretary of the commission and to be used for defraying all expenses and expenditures of said commission accruing under the provisions of this chapter. The commission may, by proper resolutions, permit said tax to be paid quarterly. Whenever the funds in the treasury of the commission exceed the sum of $5,000.00, such excess shall be paid over to the Treasury of the State of Alabama. Such privilege or license taxes so paid to the secretary of said commission shall become a part of the funds of said commission and shall be deposited by the secretary and otherwise handled and disbursed, as required by the provisions of this chapter.

(Acts 1931, No. 81, p. 154, § 43; Acts 1935, No. 9, p. 11; Code 1940, T. 38, §85; Acts 1991, No. 91-432, p. 769, §1.)