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45-22-242.01
Section 45-22-242.01 Collection of tax. The tax levied under this part shall be paid to and
collected by the State Department of Revenue, hereinafter referred to as the department, at
the same time and along with the collection of the state lodging tax. (Acts 1973, No. 161,
p. 202, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.01.htm - 599 bytes - Match Info - Similar pages
45-8-241.21
Section 45-8-241.21 Payment and collection of taxes. The tax levied under the provisions of
this subpart shall be paid to and collected by the State Department of Revenue, hereinafter
referred to as the department, at the same time and along with the collection of the state
lodging tax. (Acts 1978, No. 73, p. 1759, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.21.htm - 631 bytes - Match Info - Similar pages
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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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...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, 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 one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
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45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this
part shall be collected by Coffee County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26, Title 40. The tax herein 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 receive 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 state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.01.htm - 1K - Match Info - Similar pages
45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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