40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax. (a) The licensing official shall collect all of the following: (1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county sales taxes authorized by general or local law on sales made by a person or firm other than a licensed dealer. (3) The municipal and county use taxes authorized by general or local law on sales made by dealers doing business outside the State of Alabama and on sales made by licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by the judge of probate. (b) The licensing official shall require, as proof of the purchase price of the automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners, Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and collect, in addition to all other taxes authorized by law, a special annual ad valorem tax of one mill on each dollar's worth of taxable real and personal property in Mobile County for the administration, operation, and maintenance of mosquito, rodent, and other vector control activities to be carried out by the Mobile County Board of Health. Such tax shall be based upon the last preceding assessment for state and county purposes commencing with the tax year beginning October 1, 1976; its collection shall conform to the collection of taxes from counties; and it shall constitute a lien against the property. The tax shall be added by the appropriate county officials to the state and county tax bill immediately following the levy of such tax. Such taxes shall be subject to the same due and delinquency date,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-242.20.htm - 3K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles, as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient assessment and collection of taxes due on same, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the director of the department as provided under this part, until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year, as evidenced by a receipt of the director of the department where the owner of the vehicle resides, if the vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the receipt of the director of the department in the county in which the motor vehicle is used or operated; provided, that this section shall not apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
45-6-246.05
Section 45-6-246.05 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. The tax authorized by this part, if levied, shall constitute a debt due the 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, enforce this part, and have and 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. (Act 2016-196, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.05.htm - 1007 bytes - Match Info - Similar pages
40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses. (a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the probate judge and also to examine the license records of each city or town located in the county or counties of which he has been appointed license inspector; and, if it shall be reported to any license inspector or come to his knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state or have failed or refused to take out a license for operating any motor vehicle or trailer for which a license is required by law, the license inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due to Clay County on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers: (1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.03.htm - 2K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.05.htm - 3K - Match Info - Similar pages
45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance of license; certificate of assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the probate judge until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in the office. The license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.04.htm - 1K - Match Info - Similar pages
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