45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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45-39-245.05
Section 45-39-245.05 Collection by civil suit. The taxes herein levied shall constitute a debt
due Lauderdale County and the City of Florence, and may be collected by civil suit in addition
to the methods provided by law or herein otherwise provided. (Acts 1949, No. 296, p. 426,
§6.)...
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45-3A-51.01
Section 45-3A-51.01 Collection of tax. The tax levied under this part shall be paid to and
collected by the Eufaula City Clerk/Treasurer at the same time as the collection of the state
lodging tax. (Act 96-620, p. 986, §2.)...
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45-24-243.05
Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Dallas County. The tax, together with any interest and penalties, 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. The collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p. 992, §6.)...

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45-18-243.05
Section 45-18-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Conecuh County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this part, and
have and exercise all rights and remedies that the state or the department has for collection
of the state sales and use tax. The department may employ special counsel as is necessary
to enforce collection of the tax levied by this part and to enforce this part. The department
shall pay the special counsel any fees it deems necessary and proper from the proceeds of
the tax collected by it for Conecuh County. (Act 98-131, p. 192, §6.)...
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45-19-243.05
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Coosa County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this part, and
have and exercise all rights and remedies that the state or the department has for collection
of the state sales and use tax. The department may employ special counsel as is necessary
to enforce collection of the tax levied by this part and to enforce this part. The department
shall pay the special counsel any fees it deems necessary and proper from the proceeds of
the tax collected by it for Coosa County. (Act 2000-462, p. 860, §6.)...
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45-44-247.05
Section 45-44-247.05 Collection and enforcement. The tax levied by this part shall constitute
a debt due Macon County. The tax, together with any interest and penalties, 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. The county shall collect the tax and enforce this part and shall
have and may exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the sales and use taxes in the county.
The county may adopt any rules necessary to provide for the collection and administration
of the tax. (Act 2019-337, §6.)...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County
Commission, or Department of Revenue, or other collection agent as may be designated by resolution
of the city governing body, on or before the 20th day of the month next succeeding the month
in which the tax accrues. On or before the 20th day of each month, every person on whom the
tax is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, a true and correct statement showing the gross proceeds of the business subject
to the tax for the then preceding month, together with other information as the designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay 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 enforcement of liens for license taxes due
this state shall apply fully to the collection of the tax herein levied, and the State Department
of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
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40-25-45
Section 40-25-45 Lien. The tax herein levied shall constitute a debt due the State of Alabama
and may be collected by civil suit in addition to the methods herein provided. The tax herein
shall be secured by a lien, superior to all other liens except the liens for state, county
and city ad valorem taxes upon the personal property of any person subject to the provisions
hereof. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §749.)...
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