45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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45-45A-80.01
Section 45-45A-80.01 Increase to ad valorem tax. (a) For the purposes of this section, the
following words have the following meanings: (1) AMENDMENT NO 373. Amendment No. 373 of the
Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901. (2) TOWN. The Town of Triana, Alabama. (3) TOWN GENERAL
AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws
of this state and the Constitution of Alabama of 1901, to be levied by the town for general
municipal purposes and without express limit as to time. (b) The town presently levies and
collects the town general ad valorem tax. Pursuant to a resolution adopted by the Town Council
of the Town of Triana after a public hearing in accordance with Amendment No. 373, the Town
of Triana proposes to increase the rate at which it may levy and collect the town general
ad valorem tax by an additional 12 mills ($1.20 on each one hundred dollars)...
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45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.10) per tobacco product or package thereof.
The proceeds of any tax levied pursuant to this section shall be used exclusively for school
resource officers, drug task force officers, patrol cars, or other related equipment deemed
necessary by the county sheriff's department. (b) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing the business in Blount County for which the tax is
levied to fail or refuse to add to the sales price and collect from the...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the 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 hereunder the commissioner...
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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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45-37-140.11
Section 45-37-140.11 Service charge; fire dues. (a) The expense of establishing and maintaining
a district shall be paid for from the proceeds of any service charge or fire dues which shall
be levied and collected in an amount sufficient to pay the expense. The service charge or
any fire dues shall be levied upon and collected from the property owners served by the system.
The service charge or fire dues shall be the personal obligation of the owner of the property
served by the system; and to secure the collection of any service charge or fire dues there
shall be a lien against the property in favor of the district. The lien may be enforced in
either of the following ways: (1) The lien shall be enforceable by sale thereof in the same
manner in which the foreclosure of a municipal assessment for public improvements is authorized.
(2) The tax assessor, tax collector, or other public official performing the functions of
the Tax Assessor and Tax Collector of Jefferson County, upon request...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. The amount deducted from the proceeds by the Department
of Revenue for the cost of collection shall be an amount equivalent to five percent of the
revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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 section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-36-243.07
Section 45-36-243.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or shall
fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent
within the meaning of this part and there shall be added to the amount of his or her tax a
penalty of 25 percent, provided if in the opinion of the county commission of the county a
good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted.
The annual rate of interest to be added to all taxes imposed under the authority of this part
which are not paid by the prescribed due dates shall be at the same rate established by the
Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments
shall be computed at the same annual rate. The county commission shall be authorized and empowered
to make returns for delinquent tax payers upon such information as...
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