45-46-242.02
Section 45-46-242.02 Payment of tax. 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 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 that event, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency 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 part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall be collected by the State Department of Revenue, the county, or by contract
to a business that collects sales tax 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, 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 by this part may defer reporting credit sales until after...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to 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 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 prescribed by the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed
by this subpart shall constitute a debt due Cherokee 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 the enforcement of liens for license taxes due to 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 Cherokee County shall collect such tax 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 collection of the state sales tax. The State Department of Revenue
shall have full authority to employ such special counsel as it deems necessary...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay 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 Clay 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 tax. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
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45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall constitute
a debt due Baldwin 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 the 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 Baldwin County shall
collect such tax 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 collection
of the state sales tax. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.105.htm - 1K - Match Info - Similar pages

45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due the 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 the enforcement
of liens for license taxes due to 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 the county
shall collect such tax 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 collection
of the state sales 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/1975/45-20-242.25.htm - 1K - Match Info - Similar pages

45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart 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 subpart 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 to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.24.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