45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is 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 collection hereunder the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.37.htm - 2K - Match Info - Similar pages

45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the tax is 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 collection hereunder the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.27.htm - 2K - Match Info - Similar pages

45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.33.htm - 1K - Match Info - Similar pages

45-24-243.05
Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Dallas 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 collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p. 992, §6.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.05.htm - 1K - Match Info - Similar pages

45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore 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 and the Elmore 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 Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department 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 Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.07.htm - 2K - Match Info - Similar pages

45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is 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 collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages

45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the county for collecting
the tax levied pursuant to this subpart in an amount or percentage of total collections as
may be agreed upon by the commissioner and the 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 the county for that month. The Commissioner of Revenue shall pay into the State
Treasury all amounts collected under this subpart, as the tax is received by the department
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 the county
during the month immediately preceding the certification. The Comptroller shall issue a warrant
each month payable to the county treasurer in an amount equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.06.htm - 2K - Match Info - Similar pages

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

45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman 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 Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, 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 Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.37.htm - 1K - Match Info - Similar pages

45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected
by the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set forth,
with respect to all sales and business transactions that are required to be used as a measure
of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
subpart may defer reporting credit sales until after their collection, and in the event the
person defers reporting them, the person shall thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.63.htm - 1K - Match Info - Similar pages