40-17-363
Section 40-17-363 Funding. There is appropriated to the Department of Revenue, as a first charge
against the revenues collected under the provisions of this article for the fiscal year ending
September 30, 2012, one hundred fifty thousand dollars ($150,000), to be utilized for the
implementation and administration of this article, and every year thereafter as a first charge
against the revenues collected under the provisions of this article, an amount of revenue
shall be appropriated to the department to offset its costs in the administration of this
article. (Act 2011-565, p. 1084, §46.)...
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45-8-241.21
Section 45-8-241.21 Payment and collection of taxes. The tax levied under the provisions of
this subpart shall be paid to and collected by the State Department of Revenue, hereinafter
referred to as the department, at the same time and along with the collection of the state
lodging tax. (Acts 1978, No. 73, p. 1759, §2.)...
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11-51-182
Section 11-51-182 Preparation and distribution of reports, etc., necessary for collection of
taxes; authority and duties of department generally. The Department of Revenue shall prepare
and distribute reports, forms, and other information as may be necessary to provide for its
collection of municipal taxes under this division, and shall have all the authority and duties
under this division as it has in connection with the collection of the state sales and use
taxes provided for by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive,
40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, and Article
2 of Chapter 23 of Title 40, and with the collection of the state tax on the rental of rooms,
lodgings, and accommodations provided for by Sections 40-26-1 to 40-26-21, inclusive. (Acts
1965, 1st Ex. Sess., No. 203, p. 272, §3; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192,
p. 310, §3.)...
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11-51-52
Section 11-51-52 Report of tax collector; payment of taxes collected to municipal treasurers;
receipt of municipal treasurers. The tax collector in making his monthly report as required
to be made under the law in regard to state and county taxes shall embrace in each of such
reports a statement setting forth the taxes collected by him for such municipalities during
the preceding month and up to the date of such report subsequent to his preceding report,
and a copy of each report shall be forwarded by the collector to the mayor or other presiding
officer of such municipalities within five days after making such report. The collector must
pay to the treasurers of such municipalities monthly at the same time he is required to make
payment of taxes collected for the state and county all municipal taxes then due from him
to such municipalities before that time collected. The treasurers of such municipalities shall
give the county tax collector a receipt in duplicate for the amount...
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40-17A-15
Section 40-17A-15 Disposition of revenue. All taxes or other funds received or collected by
the Department of Revenue of the State of Alabama under the provisions of this chapter remaining
after the payment of the expenses of administration and enforcement of this chapter shall
be deposited into the State Treasury to the credit of the State General Fund. (Acts 1988,
1st Ex. Sess., No. 88-785, p. 218, §15.)...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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11-51-184
Section 11-51-184 Employment of special counsel. The Commissioner of Revenue may employ special
counsel when necessary from time to time to enforce collection of municipal license taxes
for the municipality and otherwise to enforce the provisions of the ordinance levying such
taxes, including any litigation required, and the Department of Revenue may pay special counsel
such fees as the commissioner considers reasonable and proper from the proceeds of the taxes
payable to the city or town under the provisions of this division. (Acts 1965, 1st Ex. Sess.,
No. 203, p. 272, §5.)...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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45-9-245.07
Section 45-9-245.07 Charge for collection. The collection agency may charge Chambers County
for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the collection agency and the Chambers County Commission. The charge
shall not exceed two percent of the total amount of the tax collected in the county if collected
by the Department of Revenue or the actual cost of collection, whichever is less. If collected
by an entity or agency other than the state, the collection charge shall be two percent of
the tax collected in the county. The charge may be deducted each month from the gross revenues
from the tax before certification of the amount of the proceeds due Chambers County for that
month. The collection agency shall pay into the Chambers County General Fund all amounts collected
under this part, as the tax is received by the collection agency within 10 days after it is
collected. The collection agency shall certify to the...
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45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County
may establish and administer a program of revenue collection for all legally authorized fees,
taxes, licenses, and other revenues not presently being collected locally. (b) The County
Commission of Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the State
Department of Revenue provided by local law to collect revenues and conduct audits to determine
the amounts of revenue liable and due to the county. (d) The county commission may hire persons,
firms, corporations, auditors, or tax collectors it deems reasonably...
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