45-36-243.02
Section 45-36-243.02 Statement of sales and withdrawals. On or before the 20th day of
each month after any tax shall have been levied under authority of this part, every person
upon whom the excise tax is levied shall render to the County Commission of Jackson County
on forms prescribed by such county commission a true and correct statement of all sales and
withdrawals of gasoline and motor fuel as herein defined made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this part,
and shall furnish to the county commission such additional information as such county commission
may require upon blanks to be formulated and furnished by the county commission, and at the
time of making such report shall pay to the county commission an amount of money equal to
the excise tax levied under this part. The statement herein required to be made by the distributor,
storer, or retail dealer shall be sworn to before some officer authorized to...
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45-39-92.42
Section 45-39-92.42 Statement of sales and withdrawals. On or before the 20th day of
each month after April 11, 2002, every person upon whom the excise tax is levied shall render
to the County Commission of Lauderdale County on forms prescribed by the county commission
a true and correct statement of all sales and withdrawals of gasoline made by him, her, or
them during the next preceding month, liable for payment of the excise tax imposed pursuant
to this subpart, and shall furnish to the Lauderdale County Commission such additional information
as the Lauderdale County Commission may require upon blanks to be formulated and furnished
by the Lauderdale County Commission, and at the time of making such report shall pay to the
Lauderdale County Commission an amount of money equal to the excise tax levied under this
subpart. The statement herein required to be made by the distributor, storer, or retail dealer
shall be sworn to before some officer authorized to administer oaths, and any...
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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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45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of
each month after July 24, 1987, every person upon whom the excise tax is levied shall render
to the County Commission of Lowndes County on forms prescribed by such county commission a
true and correct statement of all sales and withdrawals of gasoline made by him, her, or them
during the next preceding month, liable for payment of the excise tax imposed pursuant to
this part, and shall furnish to the Lowndes County Commission such additional information
as the Lowndes County Commission may require upon blanks to be formulated and furnished by
the Lowndes County Commission, and at the time of making such report shall pay to the Lowndes
County Commission an amount of money equal to the excise tax levied under this part. The statement
herein required to be made by the distributor, storer, or retail dealer shall be sworn to
before some officer authorized to administer oaths, and any false statement sworn...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales
tax statutes with respect to the payment, assessment, and collection of the state sales tax,
making of reports and keeping and preserving of records with respect thereto, penalties for
failure to pay the tax, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax shall apply to any tax collected
pursuant to this subpart. The county commission, and its designee, shall have and exercise
the same powers, duties, and obligations with respect to any county tax levied that are imposed
upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively,
by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable
by this subpart to any tax levied and to the administration and...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in
Cullman County, in addition to all other taxes now imposed by law, special county privilege
license and excise taxes paralleling state sales and use taxes in the manner and at the rates
hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State
of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing
within Cullman County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of every kind and character (not including,
however, bonds or other evidence of debt or stocks), an amount equal to one percent of the
gross proceeds of sales of the business except where a different amount is expressly provided
herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such...
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45-32-244.02
Section 45-32-244.02 Statement of sales and withdrawals. On or before the 20th day of
each month after the levy of the tax provided for by this part has become effective, every
person upon whom the excise tax is levied shall render to the county commission on forms prescribed
by it a true and correct statement of all sales and withdrawals of gasoline made by him, her,
or them during the preceding month, and shall furnish to the county commission such additional
information as it may require upon blanks to be formulated and furnished by the commission.
At the time of making such report, each of the above shall pay to the county commission an
amount of money equal to the excise tax levied pursuant to this part. The statement herein
required to be made by the distributor, storer, or retail dealer shall be sworn to before
some officer authorized to administer oaths, and any false statement sworn to shall constitute
perjury and upon conviction thereupon the person so convicted shall be...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject
to subsection (d), the county commission is authorized, by resolution duly adopted, to levy,
in addition to all other taxes now imposed or authorized by law, and to collect as herein
provided, a privilege or license tax, herein called a sales tax, against each person making
retail sales of tangible personal property or amusements in the county at a rate not to exceed
one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise
tax, herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required
to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...

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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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