45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Escambia 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. Escambia County shall collect the tax, enforce
this subpart, 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
Escambia County. (Act 2017-272, §6.)...
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45-4-244.45
Section 45-4-244.45 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Bibb 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 may appoint an agent or agents to collect
the tax and shall enforce this subpart and shall have and may 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. The county may adopt any rules necessary to provide
for the collection and administration of the tax. (Act 2019-332, §6.)...
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45-26-244.05
Section 45-26-244.05 Collections and enforcement. The tax levied by this subpart shall
constitute a debt due Elmore 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 department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart.
The department shall pay the special counsel any fees it deems necessary and proper from the
proceeds of the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)...
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45-46-242.04
Section 45-46-242.04 Collections and enforcement. The tax levied pursuant to this subpart
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 department shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for the county. (Act 95-781, p. 1856,
§ 6.)...
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45-46-242.24
Section 45-46-242.24 Collections and enforcement. The tax levied by this subpart shall
constitute a debt due Marengo 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 department, or other entity, shall collect the
tax, enforce this subpart, and have and exercise all rights and remedies that the state or
the department has for collection of the state sales and use tax. The department may employ
special counsel as is necessary to enforce collection of the tax levied by this subpart and
to enforce this subpart. The department shall pay the special counsel any fees it deems necessary
and proper from the proceeds of the tax collected by it for Marengo County. (Act 2004-287,
p. 402, § 6.)...
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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section
40-25-28. The State Department of Revenue, if requested by resolution of the Franklin County
Commission, to collect all county privilege licenses or taxes specified in Section...

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45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Lauderdale County to enforce this
subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members
or its agents, to examine the books, reports, and accounts of every distributor, storer, or
retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any
and all rules and regulations necessary and proper for the collection of the tax. Provided,
however, upon resolution of the Lauderdale County Commission, the State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this subpart. The State Department of Revenue shall commence the administration and
collection of the taxes imposed herein no later than the first day of the third month following
the receipt and approval by the Commissioner of Revenue of the resolution...
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45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Colbert County to enforce the provisions
of this subpart upon its imposing the tax thereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
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45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...

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