45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) 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 section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a)
This section shall only apply to Barbour County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Barbour County, after a public hearing, notice
of which has been given for at least two consecutive weeks in a newspaper of general circulation
in the county and by posting the notice outside the offices of the county commission, may
levy, in addition to all other previously authorized taxes, an additional one-half cent ($0.005)
privilege and excise license tax against gross sales and gross receipts. All notices shall
state the date, time, and location of the meeting at which the proposal to levy a sales, use,
and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
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45-34-242.04
Section 45-34-242.04 Collection of taxes; rules and regulations. The State Department
of Revenue, if directed by resolution of the Henry County Commission to collect all county
privilege, license, or excise taxes levied under this part, for as long as the department
is requested to collect the levies, is hereby authorized to promulgate and enforce rules and
regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated
shall have the force and effect of law. (Act 89-703, p. 1398, §5.)...
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45-38-243.03
Section 45-38-243.03 Collection of taxes; rules and regulations. 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 long as the department
is requested to collect the levies, is hereby authorized to promulgate and enforce rules and
regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated
shall have the force and effect of law. (Act 89-473, p. 992, §4.)...
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45-47-245.03
Section 45-47-245.03 Collection of taxes; rules and regulations. The State Department
of Revenue, if requested by resolution of the Marion County Commission, to collect all county
privilege licenses or taxes specified in Section 45-47-245, for as long as the department
is requested to collect the levies, is hereby authorized to promulgate and enforce rules and
regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated
shall have the force and effect of law. (Act 88-561, p. 878, § 4; Act 88-619, p. 961, §
4; Act 88-888, 1st Sp. Sess., p. 436, § 1.)...
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45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring.
(a) The County Commission of Blount County may establish and administer a program of revenue
collection for all legally authorized fees, taxes, licenses, and other revenues not presently
being collected locally. (b) The County Commission of Blount County may with 30 days' written
notice to the State Department of Revenue assume the collection of all such legally authorized
tax proceeds currently being collected by the State Department of Revenue on behalf of Blount
County. (c) If the county commission elects to collect one or more taxes, fees, or licenses,
or other revenues under this section, the county shall have all lawful powers of the
State Department of Revenue to collect revenues and conduct audits to determine the amounts
of revenue liable and due to the county. (d) The county commission may, at its option, hire
such persons, firms, corporations, auditors, or tax collectors it deems reasonably...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected;
charge for collection and administration. (a) All such taxes collected and administered by
the Department of Revenue shall be collected and remitted to the governing bodies of the various
counties in the manner as provided for the collection and administration of taxes for cities
or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue
is authorized to charge the counties for collecting and administering the taxes its actual
cost, not to exceed two percent of the amount collected, and to do any and all things pertaining
to the collection and administration of the taxes for the various counties as the department
is authorized to do in collecting and administering taxes for cities and towns as provided
in Sections 11-51-180 through 11-51-185. (b) For the purpose of this section, the terms
collection and administration shall have the same meaning as in Section...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock County. (b) As used in this
section state sales and use tax means the tax imposed by the state sales and use tax
statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. 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 section. Notwithstanding the foregoing, the amount authorized to be levied...

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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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