45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale
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 Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the
State Department of Revenue provided by local law to collect revenues and conduct audits to
determine the amounts of revenue liable and due to the county. (d) The county commission may
hire persons, firms, corporations, auditors, or tax collectors it deems reasonably...
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45-4-244
Section 45-4-244 Levy of tax; exemptions; disposition of funds. (a) The Bibb County
Commission is hereby authorized to levy and provide for the collection of an additional sales
and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County
in an amount of one cent ($.01) per dollar of gross sales or usage. (b) There are exempted
and excluded from the provisions of this section the same exemptions and exclusions
applicable to the state sales and use taxes. (c) The proceeds from the taxes provided for
herein shall be collected by the State Department of Revenue. The proceeds, less any costs
of collection, shall be deposited without delay into the Bibb County Treasury. The amount
deducted from the proceeds by the Department of Revenue for the cost of collection shall be
an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department
of Revenue shall have the same authority to enforce the provisions of this section
that it has...
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45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall
County upon the business of selling, delivering, withdrawing from storage, or keeping in storage
for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any
substitute therefor, commonly used in internal combustion engines. (b) 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 State Department of Revenue and such payment shall be a full and
complete discharge of all liability therefor to Marshall County. (c) This section shall
apply to taxes that have become owing both before and after October 1, 1981. (d) The State
Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate
the orderly and efficient collection of these taxes. (e) The State Department of...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department
of Revenue shall charge the county for collecting the sales tax levied under this subpart
an amount of the percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the county commission, but the charge shall not, in any event, exceed five
percent of the total amount of the sales tax collected in the county pursuant to this subpart.
The charge for collecting the sales tax may be deducted each month from the gross revenues
from the sales tax before certification of the amount of the proceeds thereof due the county
for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue
collected pursuant to this subpart, as the 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 hereunder the commissioner...
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45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County
for collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail
dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the
tax imposed under this part, the tax shall be deemed delinquent within the meaning of this
part and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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22-27-7
Section 22-27-7 Supervision and regulatory control; rules and regulations; penalty for
violation of article. With regard to the collection of solid wastes, the Health Department
shall exercise such supervision over equipment, methodology and personnel in the management
of solid wastes as may be necessary to enforce sanitary requirements, and the state and county
boards of health may adopt such rules and regulations as may be needed to specify methodology
and procedures to meet the requirements of this article. With regard to the disposal of solid
wastes, the department shall exercise such regulatory control over the management of solid
wastes as may be necessary to enforce the requirements of the department, and the department
may adopt such rules and regulations as may be needed to meet the requirements of this article.
Any person violating any provision of this article or any rule or regulation made pursuant
to this article shall be guilty of a misdemeanor and, upon conviction, shall...
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45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning
of this subpart and there shall be added to the amount of the tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Colbert County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Colbert County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to the provisions of this subpart, the County Commission of Colbert County shall issue execution
for the collection of the same, directed to the Colbert County Sheriff, who...
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45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
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