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45-22-243.64
Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by
this subpart shall constitute a debt due Cullman County and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the county
taxes levied, and the State Department of Revenue for the use and benefit of Cullman County
shall collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales tax and the use tax. The State Department of Revenue shall...
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45-22-243.66
Section 45-22-243.66 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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45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute
a debt due Lee County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for license taxes due the
state shall apply fully to the collection of the county taxes levied, and the State Department
of Revenue for the use and benefit of Lee County shall collect such taxes and enforce this
subpart and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax and the use tax.
The State Department of Revenue shall have full authority to employ such...
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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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45-42-243.05
Section 45-42-243.05 Time and manner of collection. The taxes levied by this part shall be
due and collectible at the same times and manner as the state sales and use taxes, and as
set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter
20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, and all of the methods and provisions given to the
State of Alabama as to the collection of such taxes under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
are given hereby to Limestone County, and to the State Department of Revenue for Limestone
County's use, as to the taxes levied by this part. (Acts 1957, No. 68, p. 106, § 6; Acts
1959, No. 491, p. 1215, § 4.)...
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45-43-246.06
Section 45-43-246.06 Collection and enforcement. The taxes imposed pursuant to this subpart
shall constitute a debt due Lowndes County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due the state shall apply fully to the collection of the county taxes levied, and the State
Department of Revenue, for the use and benefit of Lowndes County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for collection of the state sales
tax and the state use tax. The State Department of Revenue shall have...
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45-6-246.05
Section 45-6-246.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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...
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40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a)
General rule. Any person required to collect, truthfully account for, and/or pay over any
tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1
and any other local sales, use, and gross receipts taxes collected by the state Department
of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay
over such tax, or willfully attempts in any manner to evade or defeat any such tax or the
payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty
up to the total amount of the tax evaded, or not collected, or not accounted for and paid
over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within
30 days after the day on which notice and demand of any penalty under subsection (a) is made
against any person, such person: a. Pays an amount which is not less than the...
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45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized
and empowered to levy, at their discretion, and collect or provide for the collection of additional
taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax.
(2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents
of the county who do not contract for private garbage disposal. Such fee shall be collected
by use of the property tax books. Any owner of rental property shall pay the fee on any property
he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals.
(b) The county commission is also authorized and empowered to adjust filing fees and license
fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized
shall be deposited into the county general fund to be used in the manner prescribed by the
county commission. (d) Before imposing any tax...
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