45-24-243.05
Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Dallas 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 collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p. 992, §6.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.05.htm - 1K - Match Info - Similar pages

45-26-244.05
Section 45-26-244.05 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Elmore 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 department shall collect the tax, enforce this subpart, and
have and exercise all rights and remedies that the state or the department has for collection
of the state sales and use tax. The department may employ special counsel as is necessary
to enforce collection of the tax levied by this subpart and to enforce this subpart. The department
shall pay the special counsel any fees it deems necessary and proper from the proceeds of
the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.05.htm - 1K - Match Info - Similar pages

45-26-244.35
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Elmore 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 Elmore County Commission or its agent shall collect the tax,
enforce this subpart, and have and exercise all rights and remedies that the state or the
Department of Revenue has for collection of the state sales and use tax, plus the right to
reimbursement of all collection costs, including reasonable attorney fees, from the offending
party. The Elmore County Commission may employ special counsel as is necessary to enforce
collection of the tax levied by this subpart and to enforce this subpart. The Elmore County
Commission may pay the special counsel any fees it deems necessary and proper from the proceeds
of the tax collected. (Act 2000-487, p. 921, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.35.htm - 1K - Match Info - Similar pages

45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages

45-41-244.66
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be
levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county
shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars
($100) of revenue collected and two percent of all revenue collected over one hundred dollars
($100) from such taxes each calendar month; such fee shall be for the use of the tax collector.
The fee allowed herein shall be deducted from the tax collections each calendar month and
the remainder of such collections shall be remitted to the county; provided, however, such
fee shall be disallowed unless such collections are remitted to the county within the time
allowed by law. If the tax collector is paid on a salary instead of a fee basis, all fees
allowed under the terms of this section to be paid to the tax collector shall be paid, by
the tax collector, into the county treasury, or to the official performing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.66.htm - 1K - Match Info - Similar pages

45-43-246.65
Section 45-43-246.65 Collection and enforcement. The tax levied by this subpart shall constitute
a debt due Lowndes 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 collection agency shall collect the tax, enforce this subpart,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this subpart and to enforce this
subpart. The collection agency shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for Lowndes County. (Act 97-551, p. 971,
§ 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.65.htm - 1K - Match Info - Similar pages

45-43-246.85
Section 45-43-246.85 Collection and enforcement. The tax levied pursuant to this subpart shall
constitute a debt due Lowndes 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 collection agency shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the collection
agency has for collection of the state sales and use tax. The collection agency may employ
special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart
and to enforce this subpart. The collection agency shall pay the special counsel any fees
it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.
(Act 2003-143, p. 445, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.85.htm - 1K - Match Info - Similar pages

45-46-242.04
Section 45-46-242.04 Collections and enforcement. The tax levied pursuant to this subpart 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 department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for the county. (Act 95-781, p. 1856,
§ 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.04.htm - 1K - Match Info - Similar pages

45-46-242.24
Section 45-46-242.24 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Marengo 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 department, or other entity, shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce collection of the tax levied by this subpart and to enforce this
subpart. The department shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Marengo County. (Act 2004-287, p. 402, §
6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.24.htm - 1K - Match Info - Similar pages

45-9-245.05
Section 45-9-245.05 Collections and enforcement. The tax levied by this part shall constitute
a debt due Chambers 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 collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chambers County. (Act 2006-396, p. 1000,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.05.htm - 1K - Match Info - Similar pages