45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making reports, keeping and preserving records, providing for penalties
for failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this subpart shall apply to the tax levied under this subpart.
(b) The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
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45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales
tax statutes with respect to the payment, assessment, and collection of the state sales tax,
making of reports and keeping and preserving of records with respect thereto, penalties for
failure to pay the tax, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax shall apply to any tax collected
pursuant to this subpart. The county commission, and its designee, shall have and exercise
the same powers, duties, and obligations with respect to any county tax levied that are imposed
upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively,
by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable
by this subpart to any tax levied and to the administration and...
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45-10-244.36
Section 45-10-244.36 Applicability of state sales tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of the rules and regulations with respect to
the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with the provisions of this subpart when applied to the tax authorized
to be levied in Section 45-10-244.32 shall apply to the county tax levied under this
subpart. The State Commissioner of Revenue and the State Department of Revenue shall have
and exercise the same powers, duties, and obligations with respect to the county tax levied
under this subpart that are imposed on such commissioner and department, respectively, by
the state tax statutes. All provisions of the state sales tax statutes that are made...
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45-20-242.26
Section 45-20-242.26 Applicability of parallel state provisions. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of the rules and regulations with respect to
the state sales tax and the administration and enforcement of the state sales tax statutes
which are not inconsistent with this subpart when applied to the tax authorized to be levied
in Section 45-20-242.22 shall apply to the county tax levied under this subpart. The
State Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county tax levied under this
subpart that are imposed on such commissioner and department, respectively, by the state tax
statutes. All provisions of the state sales tax statutes that are made applicable by this...

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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision
of the County Commission of Lowndes County. The commission shall provide...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...

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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection
and distribution of penalties and citation fees on delinquent licenses. (a) The county commission
of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall
be the duty of the license inspector to scrutinize the records and stubs kept in the office
of the probate judge and also to examine the license records of each city or town located
in the county or counties of which he has been appointed license inspector; and, if it shall
be reported to any license inspector or come to his knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state or have failed or refused to take out a license
for operating any motor vehicle or trailer for which a license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the...
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40-13-34
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite;
issuance of forms and making of rules, regulations and promulgations by Department of Revenue
generally; delinquent penalty. (a) The relevant books of every person engaged in the severing
of coal or lignite in the State of Alabama shall be open to inspection by duly authorized
agents of the Department of Revenue selected or appointed for the purpose of aiding in the
collection and enforcement of the tax imposed by this article. (b) The Department of Revenue
is authorized and empowered to issue such forms and to make reasonable rules, regulations
and promulgations as may be necessary to enforce and collect the tax imposed by this article,
including the imposition of a delinquent penalty not to exceed 10 percent of the amount of
such tax; provided, however, that such penalty may be waived by the Department of Revenue
if a good and sufficient reason therefor is shown. (Acts 1977, No. 598, p. 799, §5;...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-43-170.05
Section 45-43-170.05 Solid waste disposal - Management and enforcement. 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 this article
or any rule or regulation made pursuant to this article shall be guilty of a violation and,
upon conviction, shall be fined as provided by state law and not less than...
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