45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the county for collecting
the tax levied pursuant to this subpart in an amount or percentage of total collections as
may be agreed upon by the commissioner and the county commission. The charge shall not exceed
five percent of the total amount of the tax collected in the county. The charge may be deducted
each month from the gross revenues from the tax before certification of the amount of the
proceeds due the county for that month. The Commissioner of Revenue shall pay into the State
Treasury all amounts collected under this subpart, as the tax is received by the department
on or before the first day of each successive month. The commissioner shall certify to the
Comptroller the amount collected and paid into the State Treasury for the benefit of the county
during the month immediately preceding the certification. The Comptroller shall issue a warrant
each month payable to the county treasurer in an amount equal...
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45-47-245.03
Section 45-47-245.03 Collection of taxes; rules and regulations. The State Department of Revenue,
if requested by resolution of the Marion County Commission, to collect all county privilege
licenses or taxes specified in Section 45-47-245, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 88-561, p. 878, § 4; Act 88-619, p. 961, § 4; Act
88-888, 1st Sp. Sess., p. 436, § 1.)...
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45-3-244.34
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Barbour County Commission, shall be distributed to the Barbour
County Commission with the funds earmarked for the Barbour County Sheriff's Department. These
funds are to be used for future raises for the deputies and the jailers and to provide additional
hiring of deputies in the department. (Act 2003-135, 1st Sp. Sess., p. 428, §5.)...
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45-31-242.06
Section 45-31-242.06 Disposition of funds. The proceeds from the tax hereby authorized, less
the actual cost of collection not to exceed five percent shall be paid by the State Department
of Revenue to the Geneva County Commission to be used for the purposes of fire protection
in Geneva County; and more specifically, for the benefit of those volunteer fire departments
being certified by the Forestry Commission of the State of Alabama or any association or group
composed of such volunteer departments certified by the Forestry Commission. These funds shall
be payable on a quarterly or monthly basis and shall be expended solely for purposes of fire
protection, prevention, fire safety, education, and in order to encourage a strong volunteer
firefighters network in Geneva County, Alabama. (Act 87-415, p. 611, §7.)...
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45-18-244.04
Section 45-18-244.04 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Conecuh County Commission, shall be distributed to the Conecuh
County General Fund Board to be expended at the discretion of the county commission. (Act
2001-358, p. 462, §5.)...
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45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due the county and may be collected as provided by law. The
tax, 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 tax is due or who is required to collect
the tax. All of the provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due to this state shall apply fully to the collection of the tax
herein levied, and the State Department of Revenue, for the use and benefit of the county
shall collect such tax 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. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time...
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45-33-242.34
Section 45-33-242.34 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Hale County Commission, shall be distributed to the Hale
County General Fund to be used for the operation and maintenance of the county jail and for
other county purposes. (Act 99-235, p. 302, §5.)...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed by
this part shall constitute a debt due Hale County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is 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 tax levied herein, and the State Department
of Revenue for the use and benefit of Hale County shall collect such taxes and enforce this
part and shall have and exercise for such 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 such special counsel as it deems
necessary from time to time to enforce collection of the...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, 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 tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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45-46-243.04
Section 45-46-243.04 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Marengo County Commission, shall be distributed to the Public
Park and Recreation Board of Marengo County. (Act 2003-329, p. 806, § 5.)...
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