11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Colbert County to enforce the provisions
of this subpart upon its imposing the tax thereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
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45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Franklin County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part upon its imposing the tax thereunder, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every distributor, storer,
or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the county commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
part. All persons, firms, businesses, and corporations subject to and owing such taxes shall
be and hereby are directed to pay the same over to the department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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45-36-243.06
Section 45-36-243.06 Enforcement. It shall be the duty of the county commission of such
county to enforce this part upon its imposing the tax hereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel, as herein defined, on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided however, upon resolution of the county commission
of any county the State Department of Revenue is hereby authorized and directed to collect
all taxes now or hereafter levied by such county under this part. All persons, firms, businesses,
and corporations subject to and owing such taxes shall be and hereby are directed to pay the
same over to the department and such payment shall be a full and complete discharge of all
liability therefor to the county. The department is authorized to promulgate...
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45-39-243.05
Section 45-39-243.05 Enforcement. It shall be the duty of the County Commission of Lauderdale
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of the tax. Provided, however, upon resolution of the Lauderdale County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and the payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules...
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45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Lauderdale County to enforce this
subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members
or its agents, to examine the books, reports, and accounts of every distributor, storer, or
retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any
and all rules and regulations necessary and proper for the collection of the tax. Provided,
however, upon resolution of the Lauderdale County Commission, the State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this subpart. The State Department of Revenue shall commence the administration and
collection of the taxes imposed herein no later than the first day of the third month following
the receipt and approval by the Commissioner of Revenue of the resolution...
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45-43-244.06
Section 45-43-244.06 Enforcement. It shall be the duty of the County Commission of Lowndes
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Lowndes County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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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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