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45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly and continually
making sales of tangible personal property for storage, use, or other consumption in Covington
County (which storage, use, or other consumption is not exempted from the tax imposed) shall
at the time of making such sale or, if the storage, use, or other consumption of such tangible
personal property in the county is not then taxable under this subpart, at the time such storage,
use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and
shall give to the purchaser a receipt therefor in the manner and form prescribed by the State
Department of Revenue. On the twentieth day of the month following the close of each quarterly
period, each registered seller shall file with the State Department of Revenue a return for
the preceding quarterly period in such form as may be prescribed by the department, showing
the total sales of the tangible personal property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.54.htm - 2K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which have
been bid in by the state are redeemed, the judge of probate must immediately pay over to the
tax collector of the county the entire amount of money received by such judge of probate on
such redemption. The tax collector shall pay over to the proper authorities the fees of such
officers that accrued in the sale and shall determine the proportionate amounts of the redemption
money belonging to the state, including advertising fees, and the amounts of such redemption
money belonging to the county and to the school fund and to any municipality and to each holder
of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month
next after the month in which the redemption was made, pay over such proportions to the proper
authorities, respectively, after deducting therefrom the commissions allowed by law to tax
collectors for collecting taxes; and he shall certify to the Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-129.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-44.htm - 3K - Match Info - Similar pages
40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales, use,
and lodging taxes. (a) All persons or companies, including, but not limited to, those cited
in this chapter, other than governmental entities, which have statutory exemption from the
payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter 23
of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the type
of transaction or whether the tangible personal property is subject to sales and use tax or
whether the accommodations are subject to lodgings tax, shall be required to annually obtain
a certificate of exemption from the Department of Revenue. This requirement does not supersede
or replace the provisions of Section 40-9-14.1 or any other provision of statute requiring
an entity to obtain a certificate of exemption. This article only applies to entities that
have been granted a general exemption from sales, use, or lodging taxes. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-60.htm - 4K - Match Info - Similar pages
45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - Match Info - Similar pages
45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
35-12A-11
Section 35-12A-11 Disposition of proceeds of sale. (a) The manufactured dwelling community
owner may deduct from the proceeds of the sale any of the following: (1) The reasonable or
actual cost of notice, storage, and sale as provided in this chapter. (2) Unpaid rental fees,
but only to the extent that the manufactured dwelling community owner's lien has priority
over the lien of any applicable lienholder. (3) Reasonable attorneys' fees and costs. (b)
After deducting the amounts listed in subsection (a), the manufactured dwelling community
owner shall remit to the county tax collecting official any property taxes and/or other fees
due and shall then remit the remaining proceeds, if any, to the lienholders, if any, to the
extent of any unpaid balance owed on any liens on the manufactured dwelling. (c) After deducting
the amounts listed in subsections (a) and (b), as applicable, the manufactured dwelling community
owner shall remit to the tenant or owner the remaining proceeds, if any,...
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