45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is 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 collection hereunder the commissioner...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is 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 collection...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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45-32-150.16
Section 45-32-150.16 Disposition of funds. All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this part shall be paid to the Treasurer of
Greene County and deposited by the treasurer in the county treasury to the account of the
Greene County Racing Commission. All such monies remaining, after payment of expenses incurred
in the administration of this part, including the payment of the salaries and expenses of
the members and employees of this commission, shall be distributed on a quarterly basis as
follows: (1) There shall be distributed to the Greene County Commission an amount not to exceed
two hundred thousand dollars ($200,000) per year: a. To pay principal of and interest on bonds,
warrants or other securities at any time thereafter issued by the Greene County Commission
for the purpose of providing and equipping the existing jail facility; or constructing new
jail facilities and renovating, improving, and equipping existing jail...
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45-39-245.09
Section 45-39-245.09 Provisions governing time and manner of collection. In event the taxes
herein levied are being collected by and paid to the Judge of Probate of Lauderdale County
under this subpart, the taxes herein levied shall be due and collectible at the times and
manner and as set out in the aforesaid Act 100 of the 1959 Second Special Session of the Legislature
and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940, and
amendments thereto, and all of the methods and provisions given to the State of Alabama as
to the collection of the taxes under the provisions of the aforesaid Act 100 of the 1959 Second
Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51
of the Code of Alabama of 1940, and amendments thereto, are given hereby to Lauderdale County
and the City of Florence as to the taxes hereby levied. (Acts 1949, No. 296, p. 426, §10;
Acts 1959, No. 470, p. 1165, §7; Acts 1975, No. 548, p. 1204, §7.)...
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45-48A-11.02
Section 45-48A-11.02 Total special ad valorem tax for public school or education purpose. In
addition to any taxes now authorized or that may hereafter be authorized by the constitution
and laws of the State of Alabama, there is hereby approved a total special ad valorem tax
to be levied and collected annually in the municipality for any public school or education
purpose (including without limitation capital improvements for any public school or education
purpose, debt payments for any public school or education purpose, or any other public school
or education purpose) at the uniform rate of one dollar thirty-five cents ($1.35) on each
one hundred dollars ($100) worth of taxable property in the municipality pursuant to Sections
216 and 217(f) to the Constitution of Alabama of 1901, as amended, for a period of 30 years
beginning with the levy for the tax year October 1, 2007, to September 30, 2008 (the tax for
which year to be due and payable October 1, 2008), and ending with the levy...
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11-14-11
Section 11-14-11 Special tax for erection, furnishing, maintenance, etc., of public buildings,
bridges, or roads authorized; disposition of excess proceeds. The county commission may levy
and collect such special taxes as it may deem necessary, not to exceed one fourth of one percent
per annum, for the purpose of paying any debt or liability against any county incurred for
the erection, construction, or maintenance of the necessary bridges or public buildings prior
to March 23, 1915, or incurred for the erection of public roads since November 28, 1901, or
that may be created for the erection, repairing, furnishing, or maintenance of public buildings,
bridges, or roads after March 23, 1915. The proceeds of special taxes authorized by Section
215 of the Constitution, as amended, and levied for public building, road, or bridge purposes
in excess of amounts payable on bonds, warrants, or other securities issued by the county
may be spent for general county purposes in such manner as the...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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45-11-244.07
Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to be levied
pursuant to this part shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with any interest and penalties with respect thereto, shall constitute and be secured by a
lien upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county, the State Department of
Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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