11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-17-243.04
Section 45-17-243.04 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever is less. (b) With respect
to the taxes herein authorized to be levied by it, the county shall be deemed...
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45-39-245.44
Section 45-39-245.44 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever of the foregoing is less.
(b) With respect to the taxes herein authorized to be levied by it, the...
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28-8-6
Section 28-8-6 Board verification of reporting and payment of taxes. The board shall have the
authority to inspect, examine and audit the books and records of any wholesaler licensee who
sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify
the proper filing and to determine the accuracy of any state or local tax return required
to be filed by the wholesaler, and to determine the payment of all state and local taxes when
and where due with respect to any state or local tax levied on alcoholic beverages by statute.
In pursuance of said authority, the board shall have the further authority to inspect, examine
and audit the books and records of any person, firm, corporation, club or association who
sells at retail any alcoholic beverages. Provided, however, this section imposes no duty upon
the board to inspect, examine and audit with respect to local taxes on alcoholic beverages.
(Acts 1984, No. 84-374, p. 876, §6.)...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
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11-51-207
Section 11-51-207 Collection of taxes by Department of Revenue - Generally; municipal rental
tax levy. (a) The governing body of a municipality may pass an ordinance or resolution requiring
the Department of Revenue to administer and collect any taxes levied and assessed under the
provisions of this article, or any general, special, or local law relating to the levy or
administration of a municipal sales and use, rental, or lodgings tax. In all cases where the
governing body of a municipality provides by ordinance or resolution for the administration
and collection of any taxes levied under the provisions of this article, or any general, special,
or local law relating to the levy or administration of a municipal sales and use, rental,
or lodgings tax by the Department of Revenue, administration and collections shall be made
under the same provisions and procedures provided for by Sections 11-51-180 to 11-51-185,
inclusive. (b) Any municipal rental tax levy administered and collected by...
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28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
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