45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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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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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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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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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied
in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission
or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to
and collected by the Houston County Commission or its designee. The taxes levied by this subpart
shall constitute a debt due Houston County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. (b) All
provisions of the state sales tax statutes and state use tax statutes with respect to the
payment, assessment, and collection of the state sales tax and state use tax, making of reports,
and keeping and preserving of records with respect thereto, penalties for failure to...
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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a)
This section shall apply only in Butler County. (b) The purpose of this section
is to conserve revenue and promote the public convenience in the county by consolidating the
office of tax assessor and the office of tax collector into one county office designated as
the office of county revenue commissioner. (c) At the expiration of the term of office of
the tax assessor and the office of the tax collector of the county ending September 30, 2009,
or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy,
the office of county revenue commissioner shall be established. If the office of county revenue
commissioner is established upon the occurrence of a vacancy in either the office of tax assessor
or the office of tax collector, the tax assessor or the tax collector, as the case may be,
remaining in office shall be the county revenue commissioner for the remainder of the...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer,
or house trailer is taken in trade or in a series of trades as a credit or part payment on
the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section
shall be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This
section shall apply only to the Tom Bevill Reservoir Management Area. (1) There is
hereby levied in the incorporated area of the Tom Bevill Reservoir Management Area an additional
two cent ($.02) sales and use tax paralleling the state sales and use tax, as defined in Sections
40-23-1 to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes
provided herein shall be collected by the State Department of Revenue. The department shall
charge the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such
amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue
and the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of
stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in Mobile County in the business for which the tax is hereby levied to fail or refuse to add
to the sales price and collect from the purchaser the amount due on account of the tax herein
provided or to refund or offer to refund all or any part of the amount collected or absorb
or advertise directly or indirectly the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject
to a civil penalty of not less than twenty five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense.
(1) The State Department of Revenue is hereby authorized and directed to collect all taxes
now or hereafter levied by the county under this subpart. (2) The tax levied herein shall
be...
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