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...
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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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45-33-242.32
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...
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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...
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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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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...
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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, §6.)...
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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...
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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...
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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...
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