45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale County any cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, and smoking
tobacco products, it being the purpose and intent of this provision that the tax levied is,
in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-44-247.08
Section 45-44-247.08 Expiration of authority. The authority of the Macon County Commission
to levy the sales and use tax authorized by this part shall expire on January 30, 2022. This
provision shall not affect the authority of Macon County to collect any taxes levied pursuant
to this part prior to that date. (Act 2019-337, §9; Act 2020-195, §1.)...
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45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Marshall County Commission, every person, firm, corporation, club,
or association that sells or stores or receives for the purpose in Marshall County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and...
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45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
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45-14-243.03
Section 45-14-243.03 Monthly report. All taxes levied in this part shall be paid to and collected
by the State Department of Revenue at the same time and in the same manner as state sales
taxes are paid. On or prior to the due dates of the tax herein levied each person subject
to such tax shall file with the State Department of Revenue a report or return in such form
as may be prescribed by the department, setting forth, with respect to all sales and business
transactions that are required to be used as a measure of the tax levied, a correct statement
of the gross proceeds of all such sales and gross receipts of all such business transactions.
Such report shall also include such other items of information pertinent to the tax and the
amount thereof as the State Department of Revenue may require. Any person subject to the tax
levied may defer reporting credit sales until after their collection, and in the event such
person so defers reporting them, such person shall thereafter include...
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45-24-241.02
Section 45-24-241.02 Levy of special property tax. The County Commission of Dallas County is
authorized and empowered to levy and collect a special property tax, in addition to all other
taxes now or hereafter provided by law, not exceeding three and one-half mills on each one
dollar's worth of taxable property outside the corporate limits of the City of Selma, as assessed
for state ad valorem taxation during the preceding year. The proceeds of the additional taxes
levied by this part shall be used exclusively for fire, emergency medical, and rescue services.
(Act 91-535, p. 962, §3; Act 91-729, p. 1419, §3.)...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have
the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is...
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45-38-243.01
Section 45-38-243.01 Tax to be added to sales price of tobacco products. Upon September 1,
1989, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and may examine
the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline
or motor fuel on which the tax has been imposed. The county commission may make any and all
rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution
of the county commission, the State Department of Revenue may collect the tax imposed by the
county pursuant to this part. All persons, firms, businesses, and corporations owing the tax
shall pay it to the Department of Revenue and the payment shall be a full and complete discharge
of all liability for the tax owed the county. The Department of Revenue shall promulgate reasonable
rules and regulations to facilitate the orderly and efficient collection of the tax imposed
pursuant to this part. The Department of Revenue may recover all costs of collecting the tax,
not to exceed five percent of the proceeds and shall...
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