45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due Cullman 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 Cullman County. (Act 93-705, p. 1349,
§6.)...
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45-26-244.35
Section 45-26-244.35 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 Elmore County Commission or its agent shall collect
the tax, enforce this subpart, and have and exercise all rights and remedies that the state
or the Department of Revenue has for collection of the state sales and use tax, plus the right
to reimbursement of all collection costs, including reasonable attorney fees, from the offending
party. The Elmore County Commission may employ special counsel as is necessary to enforce
collection of the tax levied by this subpart and to enforce this subpart. The Elmore County
Commission may pay the special counsel any fees it deems necessary and proper from the proceeds
of the tax collected. (Act 2000-487, p. 921, §6.)...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette 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. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) 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 section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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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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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article
shall be due at the same time the return is due. Remittance of the tax levied by this article
shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer
of Alabama. In addition to all other appropriations heretofore or hereinafter made, there
is hereby appropriated to the department for the fiscal year ending September 30, 2000, such
amount as is reasonably required to offset its conversion costs as a first charge against
the revenues from the tax levied by this article. The department and the Secretary of State
shall each promulgate a regulation listing those persons who are authorized to execute the
privilege tax return and the extension request, and the annual report, respectively, which
shall permit the taxpayer's return preparer to execute any of those forms on behalf of the
taxpayer. For all subsequent years, there shall be appropriated to the department as a first...

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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by
this part, except as otherwise provided, shall be due and payable to Elmore County on or before
the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding
any provision of this part providing for the responsibility of the county to collect and administer
the tax provided in this part, the county may contract with an agent to perform all or any
part of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales 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, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The 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 authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Marshall County in the business for which the tax is hereby levied
to fail or refuse to add to the price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(1) The proceeds from the tax hereby authorized, less the actual cost of collection not to
exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County
Commission, on a monthly basis. On the first day of each month, all revenue shall be divided
equally among qualified volunteer fire departments of Marshall County that presently include
the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant,
Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
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