45-47-244.26
Section 45-47-244.26 Collection of tax; enforcement. The taxes imposed by this subpart
shall constitute a debt due Marion 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 this state which apply to the enforcement of liens for
license taxes due this state shall apply fully to the collection of the taxes herein levied,
and the State Department of Revenue, for the use and benefit of Marion County shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that this state or the department has for collection of the state
sales tax and the state use tax. The State Department of Revenue shall have...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...

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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied
in addition to all other taxes of every kind now imposed by law an excise tax on lubricating
oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer,
distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and
pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling,
use or consumption, distributing, storing, or withdrawing from storage in this state for any
use of lubricating oil as defined or otherwise referred to in this article, except lubricating
oil expressly exempted by the provisions of this article. Provided, that where any excise
tax imposed by this section upon the sale, use or consumption, distribution, storage
or withdrawal from storage in this state of gasoline or lubricating oil shall have been paid
to the state by a manufacturer, distributor, refiner or by any retail dealer, storer, or...

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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed
and records kept; inspection of records; hearings and compelling attendance of witnesses;
rules and regulations. (a) The department is hereby authorized and directed to administer
and enforce the provisions of this article and to collect all of the taxes levied under the
provisions hereof. Every person producing or in charge of production of oil and gas shall
file a return with the department by the 15th day of the second calendar month following the
month of production, on forms the department prescribes which must contain a printed declaration
that the information being reported is made under the penalty of perjury, and which must be
subscribed by the person who completes such forms, showing the location of each producing
property operated or controlled by such producer during the reporting period; the number and
kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
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45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part
shall constitute a debt due Coosa County and may be collected by civil suit, in addition to
all other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation;
disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor
vehicle which is principally used in Barbour County who desires to operate a motor vehicle
on the public highways of Alabama shall first be required to pay ad valorem taxes and sales
taxes to the judge of probate. The judge of probate shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the probate
office for one year after each audit. The license tag shall be evidence of the payment of
the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for
ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as
is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...

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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section,
the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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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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45-22-243.64
Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed
by this subpart shall constitute a debt due Cullman 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 provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the county
taxes levied, and the State Department of Revenue for the use and benefit of Cullman County
shall collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales tax and the use tax. The State Department of Revenue shall...
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