45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne 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 part 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 part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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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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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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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide
funds for financing the cost of public buildings, the Limestone County Commission is hereby
authorized by resolution to levy and provide for the assessment and collection of sales and
use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in such county. The sales or use tax levied pursuant to this section
shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under
Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle,
truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed
with the license commissioner, where not collected by a licensed Alabama dealer at time of
sale, shall be collected and the collection fees shall be paid in accordance with Sections
40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-1-243.01 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the month in which
the tax accrues; and the use taxes authorized to be levied in Section 45-1-243.02 shall
be due and payable quarterly on or before the twentieth day of the month next succeeding each
quarterly period during which the storage, use, or other consumption of the tangible personal
property became taxable hereunder, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. The sales taxes authorized to be levied
in Section 45-1-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes authorized to be levied in Section 45-1-243.02 shall be paid to and collected...

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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.01 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the month in which
the tax accrues; and the use taxes authorized to be levied in Section 45-10-244.02
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
day of each of the months of March, June, September, and December. The sales taxes authorized
to be levied in Section 45-10-244.01 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and collection of the state sales
tax; and the use taxes authorized to be levied in Section 45-10-244.02 shall be paid
to and...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...

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45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied
in Section 45-41-244.51 shall be due and payable in monthly installments on or before
the twentieth day of the month next succeeding the month in which the tax accrues; and the
use taxes authorized to be levied in Section 45-41-244.52 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-41-244.51 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-41-244.52 shall be paid to and collected by the
State...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; and the taxes levied in Section
45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable hereunder, each such quarterly period to
end on the last days of each of the months of March, June, September, and December. All taxes
levied in this subpart shall be paid to and collected by the State Department of Revenue at
the same time and along with the collection of the state sales tax and the state use tax.
On or prior to the due dates of the taxes herein levied, each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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