45-49-249.06
Section 45-49-249.06 Payment to license tax. (a) The county license tax imposed by this subpart
and collected by the seller, wholesaler or retailer, shall be paid to the county commission,
and the county commission, after first reimbursing the county general fund for expenses incurred
in the administration and enforcement of this subpart, shall, between the 11th and 20th day
of each month deposit the remainder of the proceeds of the tax in the county General Fund
of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental
Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for
mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310
(Acts 1967, p. 853). (b) The city or municipal license tax, if any, collected by the seller,
wholesaler or retailer, shall be payable by the seller directly to the city, municipality,
or town entitled to the city license tax. (Act 87-558, p. 868, §7.)...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
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45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to
the general fund of the county, for general fund purposes and uses, including the administration
of this subpart, up to 10 percent of the total amount of any tax collected in the county under
this subpart. The amount shall be in lieu of any payment for collecting the tax and may be
deducted each month from the gross revenues from the tax before distribution of the balance
of the tax as provided by law. (Act 95-721, p. 1543, §5.)...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this
subpart shall be collected by the State Department of Revenue or otherwise as provided by
resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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11-14-16
Section 11-14-16 Special tax for courthouse or jail; disposition of surplus. Whenever it shall
be deemed necessary by the county commission of any county in this state to pay any debt or
liability now existing against any county incurred for the erection, construction, or maintenance
of the necessary public buildings or bridges or that may hereafter be created for the erection
of necessary public buildings, bridges, or roads, such court shall have the power and authority
to levy and collect a special tax upon the taxable property of such county, not to exceed
in one year one fourth of one percent for such purposes; and such tax, when collected, shall
be applied exclusively for the purposes for which the same was so levied and collected. (Code
1876, §823; Code 1886, §894; Code 1896, §1409; Code 1907, §138; Code 1923, §217; Code
1940, T. 12, §191.)...
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45-19-244.05
Section 45-19-244.05 Charge for collection. The department shall charge Coosa County for collecting
the county taxes levied herein an amount or percentage of total collections not to exceed
five percent of the total amount of taxes collected on earthen material and one percent of
the total taxes collected on graphite. The charge for collecting the taxes for the county
may be deducted each month from the proceeds of the taxes before certifying the amount thereof
due Coosa County for that month. (Act 99-544, p. 1177, §6; Act 2019-231, §1.)...
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45-49-171.44
Section 45-49-171.44 Funding - Additional revenues. The county commission also shall obligate
such additional revenues from the General Fund of Mobile County in the amount of any oil and
gas severance tax revenues being held in escrow designated for Mobile County and collected
pursuant to Act 79-434 and Act 80-708, and in the amount of any funds transferred from the
License Commissioner of Mobile County to the General Fund of Mobile County which relates to
beer taxes; such revenues to be used to the extent the board may require same to perform properly
its duties as provided in Section 45-49-171.41 after such funds authorized in Section 45-49-171.43
have been appropriated and paid out by the board. Provided, however, that in the event that
oil and gas severance tax revenues held in escrow and collected pursuant to Act 79-434 and
Act 80-708 and distributed to the General Fund of Mobile County are reduced by judicial decree,
the county commission shall obligate funds from its general...
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45-9-245.02
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition
to all other taxes presently levied, an additional sales and use tax not to exceed the highest
municipal rates collected in the county. These additional rates shall be as follows: General
sales, sales and use tax rate of a rate equal to the highest municipal rate collected on April
14, 2006; automobile sales and use rate of two percent; agricultural machinery sales and use
tax of two percent; and manufacturing machine sales and use tax rate of two percent. Except
as herein provided, these rates shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006.
These rates shall also apply to the area of the county which constitutes the police jurisdiction
for a municipality located outside the county provided the municipality has a sales and use
tax in effect in the police jurisdiction in the county...
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45-43-240
Section 45-43-240 Clerks. The Tax Assessor of Lowndes County may appoint two full-time clerks
and the tax collector of such county may appoint one full-time clerk, such clerks to serve
under the direction and at the pleasure of the tax assessor and tax collector, respectively.
The Lowndes County Commission may appoint one additional full-time clerk for each the tax
assessor and tax collector. The commission shall fix the salaries of any clerk, appointed
by the tax assessor, tax collector, or appointed by the commission at an amount not to exceed
six hundred dollars ($600) per month. Such salaries shall be paid from the general fund of
the county and shall be paid either according to an hourly rate or a monthly rate within the
discretion of such county commission. (Act 80-319, p. 439, § 1; Act 81-923, p. 73, § 1.)...

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