45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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45-35-140.03
Section 45-35-140.03 Fire protection service fee - Collection, administration, and enforcement.
Except with regard to the enforcement provisions thereof, the fire protection service fee
shall be collected and administered as closely as possible at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. Likewise,
in the case of mobile homes, the fee shall be collected and administered as closely as possible
at the same time, in the same manner, and under the same requirements and laws as the annual
registration fee for manufactured homes provided in Section 40-12-255. If the fire protection
service fee is not paid within 30 days after becoming due and payable, the county commission
may collect the service fee as provided in Section 45-35-140.09. The proceeds of the fee shall
be paid into a special county fund. Within 30 days of payment into the special fund, the county
commission shall divide the funds equally among all...
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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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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) 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" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the
tax liability shall be added to the amount due, along with interest calculated according to
the rate(s) established under Section 40-1-44. If the commission determines that a good and
sufficient cause exists for the delinquency, the penalty may be waived by the commission.
If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission
shall issue execution for the collection of the tax, directed to any sheriff of the state.
The sheriff shall then proceed to collect the tax in the manner now provided by law for the
collection of delinquent taxes by the county revenue commissioner and shall make a return
of the execution to the commission. The tax imposed pursuant to this...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (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. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-3A-51.09
Section 45-3A-51.09 Collection by civil suit. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the City of Eufaula and may
be collected by civil suit, in addition to all other methods provided by law and in this part.
The taxes, 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 taxes are due or who is
required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied, and the City of Eufaula for the use and benefit
of the City of Eufaula 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 the city has
for collection of the state lodging tax. The City of Eufaula shall...
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45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks.
(a) Subject to the written approval of the owners of 100 percent in interest based on assessed
value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in
the proposed industrial park, the County Commission of Chambers County in the State of Alabama
may establish industrial parks composed of territory wholly within the county boundaries and
without the boundaries of any municipality. Any person, firm, or corporation who desires to
obtain a designation of an area as an industrial park shall file a petition with the county
commission of the county wherein the property is located requesting that the county commission
designate the area proposed as an industrial park, and include with such petition the consent
of the land owners as above required. The consent of each consenting owner shall be acknowledged
before a notary public or other person authorized to take...
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45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
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45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital improvement
fund. (a) Every licensee conducting race meetings pursuant to this subpart shall pay to the
racing commission for its use, a tax on the total contributions to all pari-mutuel pools conducted
or made on a racetrack licensed under this subpart in an amount equal to eight percent until
April 17, 1992, and seven percent thereafter. Except as otherwise provided in this subpart,
the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent of the amount
contributed to the pari-mutuel pool, including the tax provided in this section. In addition
to the 19 percent commission authorized to be withheld from pari-mutuel pools, the licensee
may deduct an additional two percent commission from all pari-mutuel betting pools in which
the bettors are required to select three or more dogs. After the deduction of the tax percentages
for the use of the racing commission, the percentage...
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