45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel.
The tax levied by this subpart together with interest and penalties that may be imposed, shall
constitute a debt due Calhoun County and may be collected by civil suit, in addition to all
other methods provided by law and in this subpart. 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
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
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...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized
to be imposed by this subpart shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this subpart. 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 the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, shall collect such taxes and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that the State Department
of Revenue has for collection of the state sales tax and the state use tax. The...
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45-10-244.06
Section 45-10-244.06 Enforcement of this subpart; civil suit; taxes a lien. The taxes
authorized to be imposed by this subpart shall constitute a debt due the county and may be
collected by civil suit, in addition to all other methods provided by law and in this subpart.
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 the provisions of the revenue laws of the state which apply
to the enforcement of liens for license taxes due the state shall apply fully to the collection
of the taxes herein authorized to be levied, and the State Department of Revenue, for the
use and benefit of the county, shall collect such taxes and enforce this subpart and shall
have and exercise for such collection and enforcement all rights and remedies that the State
Department of Revenue has for collection of the state sales tax and the state use...
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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county 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 the person from whom said 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 hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the county 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, shall constitute and be secured by a lien upon the property
of the 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
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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45-40-245.36
Section 45-40-245.36 Enforcement. The taxes authorized to be imposed by this subpart
shall constitute a debt due the county and may be collected by civil suit, in addition to
all other methods provided by law and in this subpart. 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 the
provisions of the revenue laws of the state which apply to the enforcement of liens for license
taxes due the state shall apply fully to the collection of the taxes herein authorized to
be levied, and the State Department of Revenue, for the use and benefit of the county, shall
collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that the State Department of Revenue has for collection
of the state sales tax and the state use tax. The State Department of Revenue...
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45-41-244.56
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart
shall constitute a debt due the county and may be collected by civil suit, in addition to
all other methods provided by law and in this subpart. 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 the
provisions of the revenue laws of the state which apply to the enforcement of liens for license
taxes due the state shall apply fully to the collection of the taxes herein authorized to
be levied, and the State Department of Revenue, for the use and benefit of the county, shall
collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that the State Department of Revenue has for collection
of the state sales tax and the state use tax. The State Department of Revenue...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy
tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Barbour County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall
constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Barbour County Tax Collector shall...
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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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