11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales
which are presently exempt under the state sales and use tax statutes are exempt from the
tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, 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 part. 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 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 privilege or license taxes due the state shall apply fully to the collection
of the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part 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 lodging tax. The department shall have full authority to employ...
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45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart
shall constitute a debt due Elmore County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore 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 department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the tax...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed
by this part shall constitute a debt due Hale County and may be collected by civil suit, in
addition to all other methods provided by law. The tax, together with interest thereon, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due.
All provisions of the revenue law of this state which apply to the enforcement of liens for
taxes due the state shall apply fully to the collection of the county tax levied herein, and
the State Department of Revenue for the use and benefit of Hale County shall collect such
taxes and enforce this part and shall have and exercise for such collection and enforcement
all rights and remedies that this state or department has for collection of the state stone
severance tax. The State Department of Revenue shall have full authority to employ such special
counsel as it deems necessary from time to time to enforce collection of the...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be
imposed by this subpart shall constitute a debt due Cherokee County and may be collected 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 required to collect the tax. All of the provisions of the revenue laws of this state
which apply to the enforcement of liens for license taxes due to this state shall apply fully
to the collection of the tax herein levied, and the State Department of Revenue, for the use
and benefit of Cherokee County shall collect such tax 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. The State Department of Revenue
shall have full authority to employ such special counsel as it deems necessary...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall
constitute a debt due Clay County and may be collected 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 required to collect the
tax. All of the provisions of the revenue laws of this state which apply to enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Clay County shall
collect such tax and enforce this part 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. The State Department of Revenue shall have full authority to employ such
special counsel as it deems necessary from time to time to enforce collection of the...
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45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by
this subpart shall constitute a debt due Baldwin County and may be collected 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
required to collect the tax. All of the provisions of the revenue laws of this state which
apply to the enforcement of liens for license taxes due to this state shall apply fully to
the collection of the tax herein levied, and the Baldwin County Commission, for the use and
benefit of Baldwin County, shall collect such tax and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that this state or
the state Department of Revenue has for collection of the state sales tax. The Baldwin County
Commission shall have full authority to employ such special counsel as it deems necessary...

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45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall
constitute a debt due Baldwin County and may be collected 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 required to collect the
tax. All of the provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Baldwin County shall
collect such tax 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. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
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45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed
by this subpart shall constitute a debt due the county and may be collected 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
required to collect the tax. All of the provisions of the revenue laws of this state which
apply to the enforcement of liens for license taxes due to this state shall apply fully to
the collection of the tax herein levied, and the State Department of Revenue, for the use
and benefit of the county shall collect such tax 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. The State Department of Revenue shall
have full authority to employ such special counsel as it deems necessary from time to time...

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