45-1-243.08
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all
taxes collected under this subpart, as such taxes are received by the State Department of
Revenue; and on or before the first of each successive month (commencing with the month next
succeeding the month in which the department makes the first collection of any of the taxes
authorized to be levied hereunder) the commissioner shall certify to the state...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all
taxes collected under this subpart, as such taxes are received by the State Department of
Revenue; and on or before the first of each successive month (commencing with the month next
succeeding the month in which the department makes the first collection of any of the taxes
authorized to be levied hereunder) the commissioner shall certify to the...
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45-22-243.98
Section 45-22-243.98 Charge for collection; disposition of funds. The State Department
of Revenue shall charge the county for collecting the taxes levied herein the costs to the
department of collecting the taxes; provided such charge shall not, in any event, exceed 10
percent of the total amount of the taxes collected hereunder. Such charge for collecting the
taxes for the county may be deducted each month from the tax proceeds collected before the
amount of the proceeds due the county for that month is certified as provided in this section.
The commissioner shall pay into the State Treasury all taxes collected under this subpart,
as such taxes are received by the State Department of Revenue; and on or before the first
day of each successive month (commencing with the month next succeeding the month in which
the department makes the first collection hereunder) the commissioner shall certify to the
Comptroller the amount of taxes collected under this subpart and paid by him or her into...

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45-40-245.38
Section 45-40-245.38 Charge for collection. The State Department of Revenue shall charge
the county for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section.
The commissioner shall pay into the State Treasury all taxes collected under this subpart,
as such taxes are received by the State Department of Revenue; and on or before the first
of each successive month, commencing with the month next succeeding the month in which the
department makes the first collection of any of the taxes authorized to be levied hereunder,
the commissioner shall certify to the Comptroller the amount of taxes collected under...
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45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge
the county, for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section.
The commissioner shall pay into the State Treasury all taxes collected under this subpart,
as such taxes are received by the State Department of Revenue; and on or before the first
day of each successive month (commencing with the month next succeeding the month in which
the department makes the first collection of any of the taxes authorized to be levied hereunder)
the commissioner shall certify to the Comptroller the amount of taxes collected under...
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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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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under 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, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge Cherokee County for collecting the sales tax
levied under this subpart such amount or percentage of total collections as may be agreed
upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall
not, in any event, exceed 10 percent of the total amount of the sales tax collected in the
county under this subpart. Such charge for collecting such sales tax may be deducted each
month from the gross revenues from such sales tax before certification of the amount of the
proceeds thereof due Cherokee 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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