45-44-244.38
Section 45-44-244.38 Penalties. (a) All fees imposed by this subpart which are delinquent shall
bear interest at the rate of 10 percent per annum, and any person who has failed to pay the
fees when they became due shall be charged a penalty of five percent of the amount of the
unpaid fees. Any person or employer who fails or refuses to withhold any fees payable under
this subpart, or who fails to pay those fees after withholding them, shall be liable to the
county for those fees, as well as for the interest thereon at the rate of 10 percent per annum.
The minimum penalty imposed against any person or employer shall be two hundred fifty dollars
($250). The revenue commissioner, if a good and sufficient reason is shown for the failure
to pay the tax within the time required, may waive or remit the penalty and interest, or a
portion of either, upon payment of the tax due. (b) In addition to the penalties imposed under
subsection (a), upon conviction, a person subject to this subsection is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.38.htm - 2K - Match Info - Similar pages

45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due Baldwin County and may be collected 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 to this state shall apply fully to the collection
of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin
County, shall collect such tax and enforce this subpart and shall have and exercise for such
collection and enforcement all rights and remedies that this state or the state Department
of Revenue has for collection of the state sales tax. The Baldwin County Commission shall
have full authority to employ such special counsel as it deems necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.075.htm - 1K - Match Info - Similar pages

45-17-90.42
Section 45-17-90.42 Statement of sales and withdrawals. On or before the 20th day of each month
after April 11, 2002, every person upon whom the excise tax is levied shall render to the
County Commission of Colbert County on forms prescribed by such county commission a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions
of this subpart, and shall furnish to the Colbert County Commission such additional information
as the Colbert County Commission may require upon blanks to be formulated and furnished by
the Colbert County Commission, and at the time of making such report shall pay to the Colbert
County Commission an amount of money equal to the excise tax levied under this subpart. The
statement herein required to be made by the distributor, storer, or retail dealer shall be
sworn to before some officer authorized to administer oaths, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.42.htm - 1K - Match Info - Similar pages

45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Colbert County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Colbert County Commission, within the time required for making
such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293,
p. 613, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.45.htm - 984 bytes - Match Info - Similar pages

45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Colbert County to enforce the provisions
of 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 distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.46.htm - 1K - Match Info - Similar pages

45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied 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 imposed by this subpart shall constitute a debt due to 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
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.04.htm - 2K - Match Info - Similar pages

28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages

45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages

45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw 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 may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages