45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages
45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.04.htm - 1K - Match Info - Similar pages
45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by this part shall constitute a debt due Crenshaw 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 enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall collect such tax and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.16.htm - 1K - Match Info - Similar pages
45-6-246.05
Section 45-6-246.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax authorized by this part, if levied, shall constitute a debt due the county. The tax, together with any interest and penalties, 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. The county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. (Act 2016-196, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.05.htm - 1007 bytes - Match Info - Similar pages
45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of the person from whom said taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied hereby, and the agency for the use and benefit of the county shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the state or the department of revenue of the state (hereinafter, the "department") has for collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.09.htm - 1K - Match Info - Similar pages
45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search and rescue squad authorized by the county commission after May 13, 2005, shall be funded out of the county treasury in an amount equal to the amount that each squad existing on September 26, 2003, receives from the tobacco tax. Each of the recipient...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.134.htm - 2K - Match Info - Similar pages
45-37-243.14
Section 45-37-243.14 Taxes constitute debt. The license taxes herein levied shall constitute a debt due the counties subject to this subpart, and may be collected by civil suit brought within three years after the tax has become due and payable. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the power to bring and prosecute any such suits in his or her own name as judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties for and on behalf of the counties subject to this subpart. The provisions of this section are cumulative and this section shall not be deemed to abridge or limit the power of the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to use all other methods of collection that are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.14.htm - 1K - Match Info - Similar pages
45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel. The tax levied by this subpart together with interest and penalties that may be imposed, shall constitute a debt due Calhoun County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied, and the State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.29.htm - 1K - Match Info - Similar pages
11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application of the county tax collectors, revenue commissioners, license commissioners, county treasurers, judges of probate, circuit court clerks, or registers of the circuit court, it shall be the duty of the county commission of the county to appoint a bank or savings association, that is a qualified public depository under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming into their hands as such officers, which appointment shall be by proper resolutions spread upon the minutes of such commission. (b) Upon the application of the custodian of county school funds, it shall be the duty of the county board of education of the county to appoint a bank or savings association that is a qualified public depository under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming into their hands as such officers, which appointment shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-1-7.htm - 4K - Match Info - Similar pages
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal code lien has been recorded with the office of the probate judge of the county in which the real property lies, the Class 2 municipality may identify those properties on which to commence a judicial in rem foreclosure in accordance with this article, except that those properties the Class 2 municipality identifies as owner occupied shall not be subject to judicial in rem foreclosure under this article. The Class 2 municipality shall not file a petition for judicial in rem foreclosure in accordance with this article for a period of six months following the date upon which the municipal code lien is recorded in the office of the probate judge. A petition for judicial in rem foreclosure may include any other municipal code lien that has been filed prior to the date the petition is filed. After enforcement proceedings have commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
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