45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this subpart. (2) The tax levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.32.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages
45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers: (1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.03.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages
45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have the right itself, or its member or its agents to examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The commission may make any and all rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution of the commission, the State Department of Revenue may collect the tax imposed by the county pursuant to this part. Provided that collection of the tax imposed herein, by the State Department of Revenue, shall commence on the first day of the third month following the receipt of the resolution from the Dallas County Commission directing the department to collect the tax. All persons, firms, businesses, and corporations owing the tax shall pay it to the department and the payment shall be a full and complete discharge of all liability for the tax owed the county. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.07.htm - 1K - Match Info - Similar pages
45-26-244.35
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The Elmore County Commission or its agent shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the Department of Revenue has for collection of the state sales and use tax, plus the right to reimbursement of all collection costs, including reasonable attorney fees, from the offending party. The Elmore County Commission may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The Elmore County Commission may pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected. (Act 2000-487, p. 921, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.35.htm - 1K - Match Info - Similar pages
45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed by this part shall constitute a debt due Hale 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 Hale County shall collect such taxes and enforce this part 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-243.04.htm - 1K - Match Info - Similar pages
45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute a debt due Clay County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.05.htm - 1K - Match Info - Similar pages
45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by this part shall constitute a debt due Crenshaw County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall collect such tax and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.16.htm - 1K - Match Info - Similar pages
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