45-43-246.36
Section 45-43-246.36 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to payment, assessment, and collection of the state sales and
use tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of rules and regulations with respect to the
state sales and use tax, and the administration and enforcement of the state sales and use
tax statutes, which are not inconsistent with this subpart when applied to the tax levied
in Section 45-43-246.32 shall apply to the county tax levied under this subpart. The State
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county tax levied under this subpart that
are imposed on such commissioner and department, respectively, by the state tax statutes.
All provisions of the state sales and use tax statutes that are made applicable...
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45-48-244.03
Section 45-48-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this subpart
when applied to the tax levied by this subpart, shall apply to the county tax levied. The
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county taxes levied as are imposed on
the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this...
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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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45-8-241.30
Section 45-8-241.30 Application of law and statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart shall apply to the county tax
levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county taxes levied as are imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with
the state sales tax statutes, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
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45-22-243.65
Section 45-22-243.65 Application of state statutes. All provisions of the state sales tax statutes
with respect to payment, assessment, and collection of the state sales tax, making of reports,
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state sales tax statutes, the promulgation of rules
and regulations with respect to the state sales tax, and the administration and enforcement
of the state sales tax statutes, which are not inconsistent with this subpart when applied
to the tax levied in Section 45-22-243.60, shall apply to the county tax levied, and all provisions
of the state use tax statutes with respect to payment, assessment, and collection of the state
use tax, making quarterly reports, and keeping and preserving records with respect thereto,
interest after due date of tax, penalties for failure to pay tax, make reports or otherwise
comply with the state use tax statutes, the promulgation of...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have
the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
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45-35-244.30
Section 45-35-244.30 Authorization; prerequisites. The Houston County Commission, at its election
by resolution and in its sole discretion, or its designee is authorized to collect any municipal
privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal
ordinance duly promulgated and adopted by the governing body of the city or town upon the
request by resolution of the council or commission of the city or town and upon the filing
with the Houston County Commission of a certified copy of the ordinance levying the tax, whenever
the levy, in the judgment of the Houston County Commission, substantially parallels the levy
by Houston County, except for the rate of the tax and the uses for which the tax may be levied
and is subject to Subpart 1 and this subpart, except where inapplicable or where herein otherwise
provided, including provisions for enforcement and collection of the taxes. (Act 95-407, p.
856, §2.)...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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45-41-244.26
Section 45-41-244.26 Applicability of state provisions. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state
sales tax statutes, the promulgation of rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with this subpart when applied to the tax levied in Section 45-41-244.20, shall
apply to the county tax levied, and all provisions of the state use tax statutes with respect
to payment, assessment, and collection of the state use tax, making quarterly reports, and
keeping and preserving records with respect thereto, interest after due date of tax, penalties
for failure to pay tax, make reports or otherwise comply with the state...
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