45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section
shall only be applicable to portions of Houston County outside the corporate limits of the
City of Dothan. (b) There is levied and imposed, in addition to all other taxes of every kind
now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of six percent of the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax authorized to be levied under
this section any rentals or services taxed under Division 1, commencing with Section...

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45-45-83.75
Section 45-45-83.75 Collection and disposition of funds. (a) After a matter has been
transferred to the district attorney under Section 45-45-83.73, a court shall assess
a collection fee of 30 percent of the funds due which shall be added to the amount of funds
due. Any amount collected pursuant to this subpart shall be distributed as follows: (1) Seventy-five
percent of the collection fee shall be distributed to the County District Attorney Fund to
be expended for lawful purposes for the operation of the office of the district attorney.
Funds provided to the district attorney by this subpart shall not reduce the amount payable
to the district attorney under any local act or general act or reduce or affect the amounts
of funding of the budget allocated by law. The funds shall be audited as all other state funds
are audited. (2) Twenty-five percent of the collection fee shall be distributed to the Circuit
Clerk's Fund which shall be kept and maintained by the circuit clerk in a separate...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing
collection of tax; preparation of tax record; proceedings as to delinquencies. (a) The said
board of water management commissioners shall each year thereafter determine, order and levy
the amount of the annual installment of the total taxes under Section 9-9-31, which
shall become due and be collected during said year at the same time that state and county
taxes are due and collected and which shall be evidenced and certified by the said board as
provided in this section. Prior to the first Monday in October of each year, one copy
of the water management tax book shall be delivered to the tax collector of each county in
which benefited lands and other benefited property of said district are situated after the
judge of the court of probate of the county in which the district was organized has affixed
his signature to the certificate and order directing the collection of said tax, and said
tax shall...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection
of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail
to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant
to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules and regulations promulgated under
the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures,
statutes of limitation, penalties, fines, punishments, and deductions for the corresponding
state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40,
except where inapplicable or where otherwise provided in this article. (b) Notwithstanding
the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive
vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...

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45-21-84.05
Section 45-21-84.05 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Crenshaw County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
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45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this part. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise
tax in the following manner: a. Five cents ($0.05) for each package of cigarettes, made of
tobacco or any substitute therefor. b. Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under paragraph a.
c. Two cents ($0.02) 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. d. Three
cents ($0.03) for each sack, plug, package, or other container of chewing...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-34-240.20
Section 45-34-240.20 Consolidation of offices and duties. (a) After September 30, 1985,
there shall be a county revenue commissioner in Henry County. A commissioner shall be elected
at the general election in 1984 and at the general election every six years thereafter, who
shall serve for a term of six years beginning on the first day of October next after his or
her election, and until his or her successor is elected and has qualified. (b) The county
revenue commissioner shall do and perform all acts, duties, and functions required by law
to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessments for and the collection of taxes. (c) The
salaries and fringe benefits, as determined, shall be paid on a pro rata basis out of the
monies collected each tax year into the general fund of the county, and thereafter paid...

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