45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
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45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other
entity, shall charge Marengo County for collecting the tax levied under this subpart in an
amount or percentage of total collections as may be agreed upon by the commissioner, or other
entity, and the Marengo 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 Marengo
County for that month. The Commissioner of Revenue, or other entity, shall pay into the State
Treasury all amounts collected under this subpart, as the tax is received by the department
or other entity 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 Marengo County during the month immediately preceding the...
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45-26-244.37
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County
for collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the Elmore County Commission. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Elmore County for that month following collection. The collecting agent shall promptly pay
all amounts collected under this subpart, as the tax is received on or before the first day
of each successive month following collections. The collecting agent shall monthly certify
to the Elmore County Commission the amount collected and paid to Elmore County. All taxes
collected under this subpart shall be paid into the county general fund to be used by the
Elmore County Commission for all lawful purposes. (Act 2000-487, p. 921, §8.)...
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45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
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45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
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45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to
the general fund of the county, for general fund purposes and uses, including the administration
of this subpart, up to 10 percent of the total amount of any tax collected in the county under
this subpart. The amount shall be in lieu of any payment for collecting the tax and may be
deducted each month from the gross revenues from the tax before distribution of the balance
of the tax as provided by law. (Act 95-721, p. 1543, §5.)...
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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is received by the Department
of Revenue, and on or before the first day of each successive month (commencing with the month
following the month in which the department makes the first collection...
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45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(b) There is levied and imposed, in addition to all other taxes of every kind now imposed
by law, 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 transients
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, in
an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room; provided,
however, that there is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Division 1, commencing with Section...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
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