45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part shall
constitute a debt due Coosa County and may be collected by civil suit, in addition to all
other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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45-45A-41.22
Section 45-45A-41.22 Abatement of nuisance. (a) If the owner fails, neglects, or refuses to
abate the nuisance, or the nuisance is not otherwise abated, (1) within the time permitted
to do so as stated in the enforcing official's notice, where such notice was not suspended
by the request for a hearing before the administrative official; or (2) within the time permitted
to do so as stated in the administrative official's written determination, then the city may
enter upon the property and abate the nuisance using its own forces, or it may provide by
contract for the abatement. However, if an appeal has been taken to the circuit court as provided
in subsection (h) of Section 45-45A-41.21, then the city may not abate the nuisance until
the determination or judgment authorizing abatement becomes final as provided by law. (b)
Upon completion of the abatement work performed by the city, including work by contractors
employed by the city, the enforcing official shall compute the city's...
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11-67-27
Section 11-67-27 Hearing on cost of abatement or removal of nuisance; costs to constitute weed
liens; report to tax collector; amounts to be included in tax bills; collection. At the time
fixed for receiving and considering said report, the governing body shall hear the same, together
with any objections which may be raised by any of the property owners liable to be assessed
for the work of abating said nuisance and thereupon make such modifications in the report
as they deem necessary, after which by motion or resolution said report shall be confirmed.
The amounts of the cost for abating such nuisance in front of or upon the various parcels
of land mentioned in said report shall hereinafter be referred to as "weed liens,"
and as thus made and confirmed shall constitute a weed lien on said property for the amount
of such weed liens, respectively. After confirmation of said reports, a copy shall be turned
over to the tax collector of the county who, under the "Optional Method of...
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11-67-8
Section 11-67-8 Hearing on cost of abatement or removal of nuisance; costs to constitute weed
liens; report to Tax Collector; amounts to be included in tax bills; collection. At the time
fixed for receiving and considering said report, the governing body shall hear the same, together
with any objections which may be raised by any of the property owners liable to be assessed
for the work of abating said nuisance and thereupon make such modifications in the report
as they deem necessary, after which by motion or resolution said report shall be confirmed.
The amounts of the cost for abating such nuisance in front of or upon the various parcels
of land mentioned in said report shall hereinafter be referred to as "weed liens",
and as thus made and confirmed shall constitute a weed lien on said property for the amount
of such weed liens, respectively. After confirmation of said report, a copy shall be turned
over to the Tax Collector of Mobile County who, under the "Optional Method of...
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40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual
license tax to the state, but none to the county. On October 1, 2006, and each year thereafter,
the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the
Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If
business is conducted as a firm or as a corporation in which more than one lawyer is engaged,
each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax
until the first day of October following admission to the bar. The license tax shall be paid
to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected
for the issuance of the license tax levied shall constitute a separate fund to be disbursed
on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first
day of each November as practicable, the Secretary of the...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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40-7-31
Section 40-7-31 Assessment to "owners unknown." Whenever the tax assessor knows or
learns of any property, real or personal, subject to taxation in his county, the owner of
which he does not know and which is not embraced in any tax return made to him on or before
the third Monday in January by any taxpayer, he shall list and make upon the proper blank
a return describing said property according to the best information he can obtain and assess
the same "owner unknown" at the amount specified by law on a fair and reasonable
market value, and in any notice or advertisement or motion for judgment of sale it shall be
described as so returned; and he shall also note the failure of the owner to make such return
and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon.
No lands shall be returned to "owner unknown" until the assessor shall have made
a demand upon the person, if resident in the county, or by certified or registered mail, if
nonresident,...
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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
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45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart shall
constitute a debt due Elmore County and may be collected by civil suit, in addition to all
other methods provided by law. The tax, together with interest thereon, shall constitute and
be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore County shall collect such taxes and enforce this
subpart and shall have and exercise for such collection and enforcement all rights and remedies
that this state or department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the tax...
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