45-22-243.96
Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed
by this subpart 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 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 of the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein levied, and the State Department of Revenue, for the use and benefit of the county,
shall collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that the State Department of Revenue has for collection
of the state sales tax and the state use tax. The State Department of...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-40-245.36
Section 45-40-245.36 Enforcement. The taxes authorized to be imposed by this subpart
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 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 the
provisions of the revenue laws of the state which apply to the enforcement of liens for license
taxes due the state shall apply fully to the collection of the taxes herein authorized to
be levied, and the State Department of Revenue, for the use and benefit of the county, shall
collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that the State Department of Revenue has for collection
of the state sales tax and the state use tax. The State Department of Revenue...
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45-41-244.56
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart
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 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 the
provisions of the revenue laws of the state which apply to the enforcement of liens for license
taxes due the state shall apply fully to the collection of the taxes herein authorized to
be levied, and the State Department of Revenue, for the use and benefit of the county, shall
collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that the State Department of Revenue has for collection
of the state sales tax and the state use tax. The State Department of Revenue...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized
to be imposed by this subpart 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 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 the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, shall collect such taxes and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that the State Department
of Revenue has for collection of the state sales tax and the state use tax. The...
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45-10-244.06
Section 45-10-244.06 Enforcement of this subpart; civil suit; taxes a lien. The taxes
authorized to be imposed by this subpart 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 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 the provisions of the revenue laws of the state which apply
to the enforcement of liens for license taxes due the state shall apply fully to the collection
of the taxes herein authorized to be levied, and the State Department of Revenue, for the
use and benefit of the county, shall collect such taxes and enforce this subpart and shall
have and exercise for such collection and enforcement all rights and remedies that the State
Department of Revenue has for collection of the state sales tax and the state use...
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45-11-244.07
Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to
be levied pursuant to this part 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 any 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 the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county, the State Department
of Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-11-245.06
Section 45-11-245.06 Enforcement; taxes a lien; special counsel. The taxes authorized
to be levied pursuant to this part 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 any 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 the provisions of the revenue laws of the State which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county, the State Department
of Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section
shall only apply to Choctaw County. (b) As used in this section, state sales and use
tax means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The county commission may levy, in addition to all other taxes, including, but not
limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax
against gross sales or gross receipts. Notwithstanding the foregoing, the additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...

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