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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45-39-201.02
Section 45-39-201.02 Transaction fee; transfer fee; delinquency fee. (a) This section shall
apply only in Lauderdale County. (b) In addition to all other fees and costs provided by law,
a special transaction fee in an amount to be determined by the county commission, but not
exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License
Commissioner for all transactions transacted in his or her office excepting hunting, fishing,
and driver's licenses. (c) In addition to all other fees and costs provided by law, a special
transfer fee in an amount to be determined by the county commission, but not exceeding four
dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer
of a motor vehicle license tag as described in Section 40-12-261. (d) In addition to all other
fees, penalties, and interest, a special delinquency fee in an amount to be determined by
the county commission, but not exceeding four dollars ($4), shall be...
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45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized
and empowered to levy, at their discretion, and collect or provide for the collection of additional
taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax.
(2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents
of the county who do not contract for private garbage disposal. Such fee shall be collected
by use of the property tax books. Any owner of rental property shall pay the fee on any property
he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals.
(b) The county commission is also authorized and empowered to adjust filing fees and license
fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized
shall be deposited into the county general fund to be used in the manner prescribed by the
county commission. (d) Before imposing any tax...
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45-43-240.26
Section 45-43-240.26 Renewal by mail; mail order fee. The tax assessor shall mail an application
for renewal of a motor vehicle license to any person, firm, or corporation to which a motor
vehicle license has been previously issued. A renewal form shall be returned prior to the
expiration date of the previously issued motor vehicle license. The renewal form may be in
post card form and with sufficient information to adequately identify and process the renewal.
The signature of the licensee and proper remittance shall constitute sufficient authority
for the tax assessor to issue the motor vehicle license and return it to the licensee by mail.
There is established a fee to be entitled a mail order fee in an amount determined by the
county commission to pay the cost of the mailing procedure authorized by this section. The
fee shall be collected by the tax assessor at the time of issuance of the motor vehicle license
and paid to the general fund of the county as are other fees and...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines for
false statements. The privilege license tax levied hereunder, except as 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, 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 compute the privilege license taxes due and...
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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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45-29-242.20
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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45-3-245
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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