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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, it being the purpose and intent of this
provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor
shall state the amount of the tax separately from the price of the cigarettes on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding
any law or ordinance regarding standardization of local levies, no later than October 31,
2019, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon
basis or municipal motor fuel license tax calculated on a per gallon basis the capability
to file and remit motor fuel tax returns and payments through an electronic single point of
filing program. The system shall be available for use by any taxpayer for tax periods after
September 30, 2019, provided the taxpayer complies with this article and any rules adopted
by the department for the administration of the system. The system shall allow for motor fuel
tax return filing and tax remittance only and may not provide for the...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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40-17-370
Section 40-17-370 Levy, administration, and collection of additional excise tax. (a)
Effective for tax periods beginning after August 31, 2019, an additional excise tax of six
cents ($0.06) is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October
1, 2020, this additional excise tax is increased by two cents ($.02) to eight cents ($0.08)
on each net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional
excise tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline
and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change
in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the
U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied
in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission
or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to
and collected by the Houston County Commission or its designee. The taxes levied by this subpart
shall constitute a debt due Houston 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. (b) All
provisions of the state sales tax statutes and state use tax statutes with respect to the
payment, assessment, and collection of the state sales tax and state use tax, making of reports,
and keeping and preserving of records with respect thereto, penalties for failure to...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless
otherwise provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, 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 tax is due or who is...
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