45-44-247.06
Section 45-44-247.06 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Macon County,
with respect to the payment, assessment, and collection of the sales and use tax, making of
reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules
and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this part shall apply to the tax
levied under this part. The county shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this part as imposed by the existing sales and use tax
statutes, whether imposed by state statutes or local acts applicable to the county. All provisions
of the existing sales and use tax statutes that are made applicable by this part to the tax
levied under this part, including any provisions for the...
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45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions
of the sales and use tax statutes, whether imposed by state statutes or local act applicable
to Blount County, with respect to the payment, assessment, and collection of the sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the sales and use tax, and the administration
and enforcement of the sales and use taxes which are not inconsistent with this part shall
apply to the tax authorized under this part. The county shall have and exercise the same powers,
duties, and obligations with respect to the tax authorized under this part as imposed by the
existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions
of the existing sales and use tax statutes that are made applicable by this part, and the
administration and enforcement of this part, are...
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45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County
for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like governing body of the county, but such charge shall not in any event exceed
10 percent of the total amount of special county taxes collected hereunder within the county.
Such charge for collecting the special taxes for the county may be deducted each month from
the special sales and special use taxes collected before certifying the amount of the proceeds
thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury
all county taxes collected under this subpart, as such taxes are received by the Department
of Revenue; and on or before the first day of each successive month, commencing with the month
following the month in which the department makes the...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. Such charge for collecting the special taxes for the county may be deducted
each month from the special sales and special use taxes collected before certifying the amount
of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall
pay into the State Treasury all county taxes collected under this subpart, as such taxes are
received by the department of revenue; and on or before the first day of each successive month,
commencing with the month following the month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
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28-3-281
Section 28-3-281 Collection and distribution of proceeds. (a) The Alcoholic Beverage Control
Board shall collect the revenues generated by this article in the same manner as other taxes
and fees collected by it. The sales taxes as collected by the Alcoholic Beverage Control Board
on retail sales shall be paid to the Department of Revenue. The Department of Revenue shall
redistribute the proceeds therefrom in the following manner unless distribution is otherwise
provided by local act: (1) The department shall withhold any reasonable charges incurred by
the department in handling such taxes which charges shall be prorated on the basis of the
sum collected; provided, however, such charges shall not exceed a sum equal to five percent
of the amount collected; (2) An amount equal to 25 percent of the tax proceeds shall be distributed
to the respective counties in which the taxes are collected, less costs as provided in subdivision
(1) above; and (3) An amount equal to 75 percent of the tax...
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40-23-202
Section 40-23-202 Duties. The duties of the commission shall include identification and development
of each of the following as necessary for compliance with the Streamlined Sales and Use Tax
Agreement: (1) The development of a system for single entity administration of state and local
tax collection and distribution. (2) The development of a system designed to provide proper
notice of changes in state or local sales and use taxes or rates to taxpayers and the single
entity administrator. (3) The development of a system designed to provide proper implementation
of changes in state or local sales and use taxes or rates. (4) The development of a system
providing for taxpayer audits by persons or entities other than the single entity administrator
as authorized by the agreement. (5) The development of a database of all state and local sales
and use tax rates. (6) Any other systems, programs, or policies the commission determines
are required for compliance with the agreement. (Act...
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45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge Covington
County for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the Commissioner of Revenue and the county governing body, but such
charge shall not in any event exceed three percent of the total amount of special county taxes
collected hereunder within the county. Such charge for collecting the special taxes for the
county may be deducted each month from the special sales and special use taxes collected before
certifying the amount of the proceeds thereof due Covington County for that month. The Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this subpart,
as such taxes are received by the Department of Revenue; and on or before the first day of
each successive month (commencing with the month following the month in which the department
makes the first collections hereunder), the...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall constitute
a debt due Escambia County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. Escambia County shall collect the tax, enforce this subpart,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the sales and use taxes in Escambia County.
(Act 2017-272, §6.)...
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45-5-246.05
Section 45-5-246.05 Taxes constitute debt. The tax authorized by this part, if levied, shall
constitute a debt due the county. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The county shall collect the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the sales and use taxes in the county.
(Act 2016-196, §6.)...
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