45-4-244.45
Section 45-4-244.45 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Bibb County. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The county may appoint an agent or agents to collect
the tax and shall enforce this subpart and shall have and may exercise all rights and remedies
otherwise currently applicable or which may be provided for in the future for the collection
of the sales and use taxes in the county. The county may adopt any rules necessary to provide
for the collection and administration of the tax. (Act 2019-332, §6.)...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to
this subpart shall constitute a debt due the 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 required to collect the
tax. All of the provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the collection of any tax collected
pursuant to this subpart, and the county commission, or its designee, shall collect the tax
and enforce the tax and shall have and exercise for the collection and enforcement all rights
and remedies that the State of Alabama or the State Department of Revenue has for the collection
of the state sales tax. The county commission shall have full authority to employ counsel,
including the county attorney, as it deems necessary from time to time to...
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45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the county commission to enforce the collection of any tax
levied under the authority of this part, and it shall have the right, through its officers
or its agents to examine the books, reports, and accounts of every distributor, storer, or
retail dealer on which the tax has been imposed and to make rules and regulations for the
collection of the tax. Provided, however, upon resolution of the county commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by such county under the provisions of this part. 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 department and such payment shall be a full and complete discharge of all liability
therefor to the county. The department is authorized to promulgate reasonable...
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45-26-244.35
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall
constitute a debt due Elmore County. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The Elmore County Commission or its agent shall collect
the tax, enforce this subpart, and have and exercise all rights and remedies that the state
or the Department of Revenue has for collection of the state sales and use tax, plus the right
to reimbursement of all collection costs, including reasonable attorney fees, from the offending
party. The Elmore County Commission may employ special counsel as is necessary to enforce
collection of the tax levied by this subpart and to enforce this subpart. The Elmore County
Commission may pay the special counsel any fees it deems necessary and proper from the proceeds
of the tax collected. (Act 2000-487, p. 921, §6.)...
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45-5-246.05
Section 45-5-246.05 Taxes constitute debt. The tax authorized by this part, if levied,
shall constitute a debt due the county. The tax, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax. The county shall collect the tax, enforce this
part, and have and exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the sales and use taxes in the county.
(Act 2016-196, §6.)...
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45-9-245.05
Section 45-9-245.05 Collections and enforcement. The tax levied by this part shall constitute
a debt due Chambers County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. The collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chambers County. (Act 2006-396, p. 1000,
§6.)...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section
40-25-28. The State Department of Revenue, if requested by resolution of the Fayette County
Commission, to collect all county privilege licenses or taxes specified in Section...

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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section
40-25-28. The State Department of Revenue, if requested by resolution of the Franklin County
Commission, to collect all county privilege licenses or taxes specified in Section...

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45-38-243.02
Section 45-38-243.02 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Lamar County to enforce this part, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every dealer,
storer, or distributor engaged in the business for which the tax is hereby levied and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the Lamar County Commission, the State Department of Revenue is
hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this part. The tax hereby levied shall be paid by affixing stamps as is required for
the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive.
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...
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