45-22-243.36
Section 45-22-243.36 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart that are imposed on the commissioner
and department by the state sales and use tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this...
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45-26-244.06
Section 45-26-244.06 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied under this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are imposed on the commissioner and
department by the state sales and use tax statutes. All provisions of the state sales and
use tax statutes that are made applicable by this subpart to the tax levied under this subpart,
and to the administration and enforcement of this subpart, are...
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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) All provisions of the state sales and
use tax statutes with respect to the payment, assessment, and collection of the state sales
and use tax, making reports, keeping and preserving records, providing for penalties for failure
to pay the tax, promulgating rules and regulations with respect to the state sales and use
tax, and the administration and enforcement of the state sales and use tax statutes which
are not inconsistent with this subpart shall apply to the tax levied under this subpart. (b)
The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
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45-43-246.36
Section 45-43-246.36 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to payment, assessment, and collection of the state sales and
use tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of rules and regulations with respect to the
state sales and use tax, and the administration and enforcement of the state sales and use
tax statutes, which are not inconsistent with this subpart when applied to the tax levied
in Section 45-43-246.32 shall apply to the county tax levied under this subpart. The State
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county tax levied under this subpart that
are imposed on such commissioner and department, respectively, by the state tax statutes.
All provisions of the state sales and use tax statutes that are made applicable...
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45-46-242.05
Section 45-46-242.05 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart that are imposed on the commissioner
and department by the state sales and use tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this...
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45-46-242.25
Section 45-46-242.25 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied under this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are imposed on the commissioner and
department by the state sales and use tax statutes. All provisions of the state sales and
use tax statutes that are made applicable by this subpart to the tax levied under this subpart,
and to the administration and enforcement of this subpart, are...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All provisions
of the state sales and use tax statutes with respect to the payment, assessment, and collection
of the state sales and use tax, making of reports, keeping and preserving records, penalties
for failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with 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. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject
to the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use 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 2016-196, §3.)...
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