45-36-80.01
Section 45-36-80.01 Service of papers and documents. (a) This section shall only apply to Jackson
County. (b) In addition to all other fees or costs levied, the county commission may require
that there shall be taxed as costs the sum of ten dollars ($10), for the service of each paper
or document by the sheriff or any deputy sheriff arising out of any civil or quasi-civil proceeding
in any court in Jackson County, whether the proceeding is filed in or arising in any of the
courts, on appeal, certiorari, or otherwise to the district court or the circuit court. The
sum shall be collected in each court in which any service of any papers or documents is made
by the sheriff. The costs shall be collected in the same manner as other costs in the cases
in the respective courts and deposited in the county general fund. (Act 99-672, 2nd Sp. Sess.,
p. 174, §§1, 2.)...
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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
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45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the county commission to enforce the collection of any tax levied
under the authority of this part, and it shall have the right, through its officers or its
agents to examine the books, reports, and accounts of every distributor, storer, or retail
dealer on which the tax has been imposed and to make rules and regulations for the collection
of the tax. Provided, however, upon resolution of the county commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by such county under the provisions of this part. All persons, firms, businesses, and corporations
subject to and owing such taxes shall be and hereby are directed to pay the same over to the
department and such payment shall be a full and complete discharge of all liability therefor
to the county. The department is authorized to promulgate reasonable...
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45-14-80.01
Section 45-14-80.01 Sheriff's Department Fund. (a) In Clay County, in addition to all other
fees or costs levied, there shall be taxed as costs the sum of fifteen dollars ($15) in the
service of any papers or documents by the sheriff or any deputy sheriff arising out of any
civil or quasi-civil proceeding at law or in equity, whether such proceeding is in any inferior
court, municipal court, district court, or circuit court and whether such proceeding is filed
in or arising in any of the courts, or on appeal, certiorari, or otherwise to the district
court or the circuit court. The costs shall be collected in the same manner as other costs
in such cases in the respective courts. (b) In Clay County, in addition to all other fees
or costs levied, there shall be taxed as costs the sum of five dollars ($5) upon conviction
in any criminal proceeding arising out of the commission of a misdemeanor or felony. The costs
shall be collected in the same manner as other costs in such cases in the...
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45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b)
In addition to all other taxes of every kind now imposed by law, the Dale County Commission
may levy a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to a transient
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration. The
amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or
accommodations, including the charge for use or rental of personal property and services furnished
in the room. There is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging,
or accommodations does not include recreational vehicles or campgrounds. (c)...
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45-28-210
Section 45-28-210 Motor vehicle user fee. (a) In Etowah County, in addition to all other charges,
costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for
passenger automobiles and trucks of any nature, the Etowah County Commission is hereby authorized
to levy a user fee of one dollar ($1) per tag. Such user fee shall be collected as are all
other license tag fees in Etowah County and the net revenues paid into the general fund of
the county treasury and shall be distributed by the county commission as they deem appropriate
for the operation of the county. (b) The provisions of this section are cumulative to any
and all other laws relating to motor vehicle license tags and charges, costs, taxes, or fees
levied and collected therefrom. (Act 91-160, p. 213, §§1, 2.)...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. Such charge for collecting the special taxes for the county may be deducted
each month from the special sales and special use taxes collected before certifying the amount
of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall
pay into the State Treasury all county taxes collected under this subpart, as such taxes are
received by the department of revenue; and on or before the first day of each successive month,
commencing with the month following the month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
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45-46-210
Section 45-46-210 Motor vehicle user fee. (a) In Marengo County, in addition to all other charges,
costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for
passenger automobiles and trucks of any nature, the Marengo County Commission is hereby authorized
to levy a user fee of five dollars ($5) per tag. Such user fee shall be collected as are all
other license tag fees in Marengo County and the net revenues paid into the general fund of
the Marengo County treasury and shall be distributed by the Marengo County Commission as they
deem appropriate for the operation of Marengo County. (b) The provisions of this section are
cumulative to any and all other laws relating to motor vehicle license tags and charges, costs,
taxes, or fees levied and collected therefrom. (Act 95-782, p. 1859, §§ 1, 2.)...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
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45-15-80.03
Section 45-15-80.03 County jail building. (a) In Cleburne County, in addition to all other
fees or costs levied, there shall be taxed as costs the sum of five dollars ($5) upon conviction
in any criminal proceeding arising out of the commission of a misdemeanor or felony. The costs
shall be collected in the same manner as other costs in such cases in the respective courts.
(b) All funds generated by this section shall be paid into the General Fund of Cleburne County
and shall be used exclusively for the maintenance and supervision of the county jail building.
(Act 81-205, p. 246, §§1, 2.)...
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