40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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40-25-12
Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection. It shall
be provided by regulations of the Department of Revenue the methods of breaking packages,
forms and kinds of containers and methods of affixing stamps that shall be employed by persons,
firms or corporations subject to the tax imposed by this article which will make possible
the enforcement of payment by inspection and any person, firm or corporation subject to this
tax, engaging in or permitting such practices as are prohibited by regulations of the Department
of Revenue or in any other practice which makes it difficult to enforce the provisions of
this article by inspection, or if any person, firm, or corporation, agent or officer thereof,
who shall upon demand of the Department of Revenue, any officer or agent of the Department
of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall
hinder or in anywise delay or prevent such inspection when demand is...
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45-42-200.12
Section 45-42-200.12 Books, records, and blanks. The Comptroller, the State Department of Revenue,
the State Department of Finance, and State Department of Conservation and Natural Resources
are hereby required to furnish to the county license commissioner all books, records, and
blanks now or hereafter required by law to be furnished to judges of probate, tax assessors,
and tax collectors in connection with the performance of their duties in the issuance of automobile
license plates and the assessment and collection of ad valorem tax thereon, and in connection
with the performance of their duties relative to the issuance of privilege licenses and all
other licenses. (Act 84-804, p. 221, § 13.)...
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45-46-84.21
Section 45-46-84.21 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes and casual sales
and use taxes and any other taxes on motor vehicles in the county, which have heretofore been
performed by the revenue commissioner and shall also collect any other taxes that may hereafter
be levied. The Revenue Commissioner of Marengo County is hereby relieved of all duties and
responsibilities relative to the assessment and collection of taxes of such motor vehicles.
The judge of probate shall receive the commissions and fees now allowed the revenue commissioner
for performing these functions and any future fees set by law, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of such tax shall be
made at the same time as other reports and remittances are now made by the judge of probate.
(Act 88-767, 1st Sp. Sess., p. 176, § 2.)...
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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who shall serve for a term of six years beginning on the first day of October
next after his or her election, and until his or her successor is elected and has qualified.
(b) The county revenue commissioner shall do and perform all acts, duties, and functions required
by law to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence
of a vacancy in either the office of tax assessor or tax collector, there shall be a county
revenue commissioner in Elmore County. A commissioner shall be elected at the general election
in 1990, and at the general election every six years thereafter, who shall serve for a term
of six years beginning on the first day of October next after his or her election, and until
his or her successor is elected and has qualified. (b) The county revenue commissioner shall
do and perform all acts, duties, and functions required by law to be performed either by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term of office
or upon the occurrence of a vacancy, for any reason whatsoever, in either the office of tax
assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) The county...
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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon
occurrence of a vacancy in either the office of tax assessor or tax collector, there shall
be a county Revenue Commissioner in Franklin County. A commissioner shall be elected at the
general election in 1996 and at the general election every six years thereafter, who shall
serve for a term of six years beginning on the first day of October next after his or her
election, and until his or her successor is elected and has qualified. (b) The county revenue
commissioner shall do and perform all acts, duties, and functions required by law to be performed
either by the tax assessor or by the tax collector of the county relative to the assessment
of property for taxation, the collection of taxes, the issuance of motor vehicle licenses
and title, the keeping of records, and the making of reports concerning assessment for and
the collection of taxes and the issuance of motor vehicle licenses and titles....
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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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40-21-85
Section 40-21-85 Administration of article and collection of tax. (a) The provisions of this
article shall be administered and the tax herein levied shall be collected in accordance with
the uniform procedures set forth in this title, along with the procedures set forth in Division
1 of Article 1 of Chapter 23 of this title, for administering and collecting the tax therein
levied, and for such purposes there are hereby incorporated into this article by reference
the provisions of Sections 40-23-8 through 40-23-12, 40-23-25 and 40-23-27 through 40-23-31,
together with the definitions applicable to said sections contained in Section 40-23-1; provided,
that in the event of the repeal of such division, such repeal shall not operate to eliminate
the tax collection procedures contained therein to the extent they are incorporated in this
article by reference, unless the legislation providing for such repeal shall clearly indicate
such a result. The taxes herein levied shall be due and payable...
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