45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes that are
made applicable by this part, and the administration and enforcement of this part, are...

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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making reports, keeping and preserving records, providing for penalties
for failure to pay the tax, promulgating 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 shall apply to the tax levied under this subpart.
(b) The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
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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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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
All existing provisions of the sales and use tax statutes, whether imposed by state statutes
or local act applicable to Blount County, with respect to the payment, assessment, and collection
of the sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the sales and use
tax, and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-35-244.06
Section 45-35-244.06 Procedures for payment, assessment, and collection. All provisions
of the state sales tax statutes with respect to payment, assessment, and collection of the
state sales tax, making of monthly reports and keeping and preserving records with respect
thereto, interest after the due date of the tax, penalties for failure to pay the 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 sales tax levied in Section 45-35-244.01, shall apply to the sales tax levied
in Section 45-35-244.01. 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 the due date of the state
use tax,...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales
which are presently exempt under the state sales and use tax statutes are exempt from the
tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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45-11-246
Section 45-11-246 Definitions. As used in this part, the following words have the following
meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales
and use tax statutes and such other acts applicable to Chilton County, including, but not
limited to, Article 1 and Article 2 of Chapter 23, Title 40. (Act 2019-170, §2.)...
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45-20-242.21
Section 45-20-242.21 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall
wherever used in this subpart, have the same meanings respectively ascribed to them, in the
sections except where the context herein clearly indicates a different meaning. In addition,
the following words, terms, and phrases where used in this subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) COUNTY.
Covington County. (2) COUNTY COMMISSION. The Covington County Commission. (3) MONTH. The calendar
month. (4) STATE SALES TAX. The tax imposed by the state sales tax statutes. (5) STATE SALES
TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail
sales tax, and include all statutes, including amendments to those sections which expressly
set forth any exemptions from the computation of the tax levied by the...
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45-4-244.41
Section 45-4-244.41 Definitions. As used in this subpart, the following words have the
following meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by the state
sales and use tax statutes and such other acts applicable to Bibb County, including, but not
limited to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-332, §2.)...
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