45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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40-13-82
Section 40-13-82 (Repealed effective August 1, 2019) Levy and collection of tax; disposition
of funds; penalties. (a) There is levied an additional excise and privilege tax on every person
severing coal or lignite in this state in the amount of two and one-half cents ($0.025) per
ton of coal or lignite severed by underground mining, and five cents ($0.05) per ton of coal
or lignite severed by surface mining, except the maximum tonnage on which the severance tax
is levied against a person and a person's affiliates shall not in the aggregate exceed two
million tons per year. (b) The tax levied by this section shall be collected by the State
Department of Revenue and shall be deposited in a special fund in the State Treasury to be
used exclusively for the operation of the Surface Mining Commission. Monies in the fund are
continuously appropriated to the commission and no money in the fund shall revert to the State
Treasury at the end of a fiscal year. (c) Any person who fails to comply...
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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
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45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Colbert County to enforce the provisions
of this subpart upon its imposing the tax thereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except
as otherwise provided, shall be due and payable to the Department of Revenue on or before
the 20th day of the month next succeeding the month in which the tax accrues. On or before
the 20th day of each month after the effective date of the taxes, every person on whom the
tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of the business
subject to the tax for the then preceding month, together with other information as the department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The
State Department of Revenue, if requested by resolution of the Fayette County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Franklin County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue, if requested by resolution of the Franklin County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part upon its imposing the tax thereunder, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every distributor, storer,
or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the county commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
part. All persons, firms, businesses, and corporations subject to and owing such taxes shall
be and hereby are directed to pay the same over to the department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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