45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
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45-2-244.186
Section 45-2-244.186 Delinquent taxes. Any person who fails to pay the tax herein levied within
the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent
of the amount of tax due, together with interest thereon at the rate of one percent per month
or fraction thereof, from the date at which the tax herein levied became delinquent, that
is, due and payable, such penalty and interest to be assessed and collected as part of the
tax. Provided the county commission, if a good and sufficient reason is shown, may waive or
remit the penalty of 10 percent or a portion thereof. (Act 2007-377, p. 748, §7.)...
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45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall make a report
on blanks furnished under Section 45-39-243.02 to the Lauderdale County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Lauderdale County, which information
shall be entered by the Lauderdale County Commission on a book kept for that purpose. Should
the distributor, storer, or retail dealer move his or her place of business from one business
address to another the distributor, storer, or retail dealer shall within 30 days thereafter
notify the Lauderdale County Commission of the removal giving the former place and post office
address and also the place and post office address to which...
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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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45-8-241.66
Section 45-8-241.66 Delinquent taxes; penalty and interest. Any person who fails to pay the
tax herein levied within the time required by this subpart shall pay, in addition to the tax,
a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate
of one percent per month or fraction thereof, from the date at which the tax herein levied
became delinquent, that is, due and payable, such penalty and interest to be assessed and
collected as part of the tax. Provided the county commission, if a good and sufficient reason
is shown, may waive or remit the penalty of 10 percent or a portion thereof. (Act 87-424,
p. 630, §7.)...
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40-13-57
Section 40-13-57 Time for making return; delinquent taxes; penalties. (a) The tax levied by
this article shall become delinquent on the twenty-first day of the month next succeeding
the month in which the tax is due. Provided, however, that the department, for good cause
shown, may extend the time for making a return required under this article pursuant to rules
adopted by the department. (b) The department shall impose interest and penalties on unpaid
taxes which become delinquent. One-half of all interest and penalties collected with respect
to the tax imposed by this article shall be retained by the department to help defray the
expenses of administration and collection of the tax. (c) No penalties shall be imposed by
the department against a producer or purchaser for any severance tax due under Act 2012-318
based upon an interpretation of the provisions of that act until and unless such time as the
department has adopted rules related to such provision of that act and the rules...
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45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due Baldwin County and may be collected 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 of the provisions of the revenue laws of this state which apply to
the enforcement of liens for license taxes due to this state shall apply fully to the collection
of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin
County, shall collect such tax and enforce this subpart and shall have and exercise for such
collection and enforcement all rights and remedies that this state or the state Department
of Revenue has for collection of the state sales tax. The Baldwin County Commission shall
have full authority to employ such special counsel as it deems necessary...
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45-39-92.45
Section 45-39-92.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Lauderdale County shall fail to make the reports or any of them as required
in this subpart or shall fail to comply with any regulation adopted for the collection of
the tax by the Lauderdale County Commission, within the time required for making such reports,
or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)...

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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have
the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
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