45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-1-243.01 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the month in which
the tax accrues; and the use taxes authorized to be levied in Section 45-1-243.02 shall
be due and payable quarterly on or before the twentieth day of the month next succeeding each
quarterly period during which the storage, use, or other consumption of the tangible personal
property became taxable hereunder, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. The sales taxes authorized to be levied
in Section 45-1-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes authorized to be levied in Section 45-1-243.02 shall be paid to and collected...

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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.01 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the month in which
the tax accrues; and the use taxes authorized to be levied in Section 45-10-244.02
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
day of each of the months of March, June, September, and December. The sales taxes authorized
to be levied in Section 45-10-244.01 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and collection of the state sales
tax; and the use taxes authorized to be levied in Section 45-10-244.02 shall be paid
to and...
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45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied
in Section 45-40-245.31 shall be due and payable in monthly installments on or before
the twentieth day of the month next succeeding the month in which the tax accrues; and the
use taxes authorized to be levied in Section 45-40-245.32 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-40-245.31 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-40-245.32 shall be paid to and collected by the
State Department...
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45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied
in Section 45-41-244.51 shall be due and payable in monthly installments on or before
the twentieth day of the month next succeeding the month in which the tax accrues; and the
use taxes authorized to be levied in Section 45-41-244.52 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-41-244.51 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-41-244.52 shall be paid to and collected by 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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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only
apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever
used in this section, have the same meanings respectively ascribed to them, in those
sections 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) COUNTY.
Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar
month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES.
Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer
of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate
of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied
shall be in addition to any state tax heretofore or hereafter imposed on the severance of
coal, but shall be the only severance tax levied by the county on coal. One hundred percent
of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the
benefit of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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