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...
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45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Clay County for collecting the special county tax levied under this
part such amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
part. 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 Clay County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this part, 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...
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45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge
Chilton County for collecting the tax levied under this part in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Chilton 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 Chilton County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...

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45-23-240.60
Section 45-23-240.60 Mail order procedures. (a) The county revenue commissioner shall
mail applications for renewal of motor vehicle licenses and tags, boat licenses, and manufactured
home licenses to the person to whom the license or tag was previously issued. Renewal forms
shall be in postcard form and shall contain sufficient information to adequately identify
and process the renewal. If the current licensee or owner so chooses, he or she shall sign
the application form, indicating any change of address, and return the form by mail to the
county revenue commissioner, together with his or her check or money order for any ad valorem
or license taxes, and fees required as indicated on the form. For renewal of motor vehicle
tags, renewal by mail is an option only available to the person to whom the renewal was sent
and only if he or she is still the legal owner of the motor vehicle. (b) All applications
for renewal by mail for motor vehicle licenses and tags, boat licenses, and...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section
shall apply only to Lee County in those areas outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County,
the Lee County Commission is hereby authorized to levy and to provide for the assessment and
collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City generally paralleling the state sales and use taxes in the county at a rate
not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County
Commission shall not levy any tax hereunder measured by gross receipts, except a sales or
use tax which generally parallels, except for the rate of tax, that imposed by the state under
applicable law. (c) The rate of tax levied under authority of this section on items
having a rate of tax under state sales and use tax laws different from the general...
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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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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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