45-20-242.81
levy a certain use tax, and include all statutes, including amendments to those sections which
expressly set forth any exemptions from the computation of the tax levied by the sections
and all other statutes which expressly apply to, or purport to affect, the administration
of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington
County Commission is authorized to levy and impose, in addition to all other taxes, a one
percent use tax against tangible personal property purchased at retail outside the
county and domiciled in the county. (2) The storage, use, or other consumption of tangible
personal property which is presently exempt under the state use tax statutes is exempt
from the tax authorized by this section. (d) The tax levied by this section shall be collected
by Covington County or its designee at the same time and in the same manner as state use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is 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, 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 sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is 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, 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 or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-39-245.02
is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, engaged or continuing within the City of Florence, Alabama, in business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one-half of one percent of the gross
proceeds of sales of the business except where a different amount is...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed
by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from
each producer of coal in Marshall County a privilege or license tax to be known as a severance
tax. The rate of the tax shall be established by the county commission. (b) The tax herein
levied shall be in addition to any state tax heretofore or hereafter imposed on the severance
of coal, but shall be the only severance tax levied by the county on coal. The amount collected
from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed
to the district from which the coal was mined. (c) The Marshall County Commission shall require
each producer of coal in such county to file with the commission a surety bond approved by
the commission guaranteeing payment of the severance tax levied in accordance with this section.
(d) The State Department of Revenue shall collect the severance tax levied by this section
in addition to the severance tax levied by Chapter 13 of...
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11-81-246
Section 11-81-246 Assessment lien; enforcement. (a) An assessment under this article and any
interest or penalties on the assessment: (1) Is a lien against the real property on which
the assessment is imposed from the date on which the notice of contractual assessment is recorded.
(2) Subject to the requirement in Section 11-81-245(a)(1) to obtain and record in the proper
recording office an executed consent and subordination agreement from existing mortgagees
and other lienholders, has the same priority status as a lien for any other ad valorem or
non-ad valorem tax. (3) Is a lien that runs with the real property, and the portion of the
assessment under the assessment contract that has not yet become due is not eliminated by
foreclosure of a property tax lien. (b) The assessment lien may be enforced by the local government
in the same manner that an ad valorem or non-ad valorem tax lien against real property may
be enforced by the local government with all redemption rights provided...
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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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