45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The
State Department of Revenue, if requested by resolution of the Fayette County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-38-243.02
Section 45-38-243.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Lamar County to enforce this part, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every dealer, storer,
or distributor engaged in the business for which the tax is hereby levied and to make any
and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the Lamar County Commission, the State Department of Revenue is
hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this part. The tax hereby levied shall be paid by affixing stamps as is required for
the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State
Department of Revenue, if requested by resolution of the Lamar County Commission, to collect
all county privilege licenses or taxes specified in Section 45-38-243, for as...
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45-47-245.02
Section 45-47-245.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Marion County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Provided, however, upon resolution of the Marion County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under this part. The tax hereby levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of
the Marion County Commission, to collect all county privilege licenses or...
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45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this
part shall be collected by Coffee County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall
constitute a debt due the 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 county shall receive the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the county and
may be collected by civil suit, in addition to all other methods provided by law and in this
part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of the person from whom said taxes are due or who
is required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied hereby, and the agency for the use and benefit
of the county shall collect such taxes and enforce this part and shall have and exercise for
such collection and enforcement all rights and remedies that the state or the department of
revenue of the state (hereinafter, the "department") has for collection...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with interest and penalties, shall constitute and be secured by a lien upon the property of
the person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, shall constitute a debt due Cullman County and may be collected by civil
suit, in addition to all other methods provided by law and in this part. 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 taxes are due or who is required to collect the
taxes. All provisions of the revenue laws of this state which apply to the enforcement of
liens for privilege or license taxes due the state shall apply fully to the collection of
the county taxes levied, and the department for the use and benefit of Cullman 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 the department has for collection of
the state lodging tax. The department shall have full authority to employ...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part upon its imposing the tax thereunder, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every distributor, storer,
or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the county commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
part. All persons, firms, businesses, and corporations subject to and owing such taxes shall
be and hereby are directed to pay the same over to the department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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