11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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40-7-42
Section 40-7-42 Levy of taxes from book of assessments. (a) The county commission, at the first
regular meeting in February 2015, shall levy the amount of general taxes required for the
expenses of the county, not to exceed one half of one percent of the value of the taxable
property as assessed for revenue for the state as shown by the book of assessments after it
shall have been corrected, at the same time levying the amount of special taxes required for
the county, which levy shall be made upon the same basis of valuation provided above and,
when the levy shall be made, shall certify the rate or rates of taxation and the purpose or
purposes for which the tax is levied to the tax assessor of the county. The levies established
as provided herein shall be assessed and collected in all subsequent tax years unless altered
by the county commission in compliance with a change in the tax rate by general law not later
than the last day of February prior to the effective date of the change in...
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40-12-24
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission
to draw warrants payable to applicant. If the petition for refund allowed by Section 40-12-23
is approved, in whole or in part, the department shall certify the amount which it approves
to be refunded by the state and county. The state Comptroller shall draw a warrant payable
to the applicant for the amount of the refund to be made by the state, and the county commission
of the county in which such payment was made shall draw a warrant upon the county treasurer
or county treasury payable to the applicant for the amount to be refunded by such county.
Claims for refund hereunder shall not be subject to assignment, except assignments resulting
by operation of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §849; Acts 1943, No.
544, p. 533; Acts 1992, No. 92-186, p. 349, §24.)...
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45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County
for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like governing body of the county, but such charge shall not in any event exceed
10 percent of the total amount of special county taxes collected hereunder within the county.
Such charge for collecting the special taxes for the county may be deducted each month from
the special sales and special use taxes collected before certifying the amount of the proceeds
thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury
all county taxes collected under this subpart, as such taxes are received by the Department
of Revenue; and on or before the first day of each successive month, commencing with the month
following the month in which the department makes the...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The
State Department of Revenue shall charge Calhoun County for collecting the county taxes levied
such amount or percentage of total collections as may be agreed upon by the governing body
of the county, but such charge shall not in any event exceed 10 percent of the total amount
of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are received by the Department of Revenue; and on or before the first day of each successive
month (commencing with the month following the month in which the department makes the first
collections hereunder), the commissioner shall certify to the State...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge Covington
County for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the Commissioner of Revenue and the county governing body, but such
charge shall not in any event exceed three percent of the total amount of special county taxes
collected hereunder within the county. Such charge for collecting the special taxes for the
county may be deducted each month from the special sales and special use taxes collected before
certifying the amount of the proceeds thereof due Covington County for that month. The Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this subpart,
as such taxes are received by the Department of Revenue; and on or before the first day of
each successive month (commencing with the month following the month in which the department
makes the first collections hereunder), the...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the Commissioner of Revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
Commissioner of Revenue shall pay into the State Treasury all county taxes collected under
this subpart, as such taxes are received by the Department of Revenue; and on or before the
first day of each successive month (commencing with the month following the...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
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