45-29-240.20
Section 45-29-240.20 Clerks. (a) The Probate Judge, Tax Assessor, and Tax Collector in Fayette
County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall
be fixed by the Fayette County Commission and paid from the general fund of the county. (b)
The tax assessor, provided sufficient funds are available, shall be authorized to employ additional
clerks as deemed necessary and approved by the Fayette County Commission. The salaries of
the additional clerks shall be fixed by the Fayette County Commission and may be paid from
funds charged to the maintenance of the property reappraisal program. (c) The tax collector,
provided sufficient funds are available, shall be authorized to employ additional clerks as
deemed necessary and approved by the Fayette County Commission. The salaries of the clerks
shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §§1, 3, 4.)...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
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45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby
authorized to levy and impose, in addition to all other taxes, including municipal gross receipts
license taxes now imposed by law, a special county one-third cent 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. (b) There are exempted,
however, from this section and from the computation of the amount of the additional tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of the state sales and use tax. (Act 91-434, p. 771, § 3.)...
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45-46-242.21
Section 45-46-242.21 Levy of tax; exemptions. (a) The County Commission of Marengo County may
levy, in addition to all other taxes including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
(b) The gross receipts of any business and the gross proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
subpart. (Act 2004-287, p. 402, § 3.)...
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45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report. The Mobile
County Tobacco Tax Collector shall have the duties relative to the preparation and sale of
stamps to evidence the payment of the tax on products suitable for affixing the stamp. In
the event tobacco stamps are not available, or not suitable for affixing to certain tobacco
products, the Mobile County Commission shall require a monthly report in lieu of stamps to
report the amount of tax due. The monthly report shall be in a form approved and adopted by
the Mobile County Commission. (Act 2019-150, §11.)...
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40-10-10
Section 40-10-10 When deputy may attend in lieu of collector. If on account of illness or other
good and sufficient cause the tax collector is unable to attend any term of court at which
any of the causes are triable, his or her deputy may attend in his or her stead and produce
the tax book and the record of tax lien sales kept pursuant to Acts 1995, No. 95-408 as required
of the tax collector. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §257; Acts 1995, No.
95-408, p. 864, §2.)...
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40-10-13
Section 40-10-13 Confirmation of sale. Within 10 days after such sale the tax collector shall
make report of each sale to the probate court and praying confirmation thereof. Such report
shall lie over for a period of five days for exceptions or objections thereto. If upon the
expiration of five days no objections have been filed, or if in the opinion of the court they
are insufficient, and it appearing to the court that the tax collector sold such real estate
in accordance with the law, and the decree of court ordering such sale, the court shall make
and enter an order confirming said sale, which shall be entered on the same book or docket
as the original decree of sale, and ordering the tax collector to issue proper certificates
of purchase to the various purchasers, including the state. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §260.)...
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45-18-243.02
Section 45-18-243.02 Levy of tax; exemptions. (a) The County Commission of Conecuh County may
levy, and repeal after the levy, in addition to all other taxes, including, but not limited
to, municipal gross receipts license taxes, a one cent privilege license tax against gross
sales or gross receipts. (b) The gross receipts of any business and the gross proceeds of
all sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this part. (Act 98-131, p. 192, §3.)...
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45-19-243.02
Section 45-19-243.02 Levy of tax; exemptions. (a) The County Commission of Coosa County may
levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales
and use tax. (b) The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this part. (Act 2000-462, p. 860, §3.)...
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45-2-243.53
Section 45-2-243.53 Notice of delivery of assessment book. After the completion of the proper
entries of each improvement, the book shall be delivered to the tax collector of the county,
who shall thereupon give notice by publication one time in some newspaper published in Baldwin
County or of general circulation therein that the assessment roll or list has been delivered
to him or her and is open for inspection in his or her office. (Act 84-524, p. 1143, §4.)...

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