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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. 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. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.05.htm - 2K - Match Info - Similar pages
45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body
of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the
taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER.
The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE.
The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(8) STATE SALES TAX. The tax or taxes imposed by the state sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.01.htm - 2K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.075.htm - 1K - Match Info - Similar pages
45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due the 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 State Department of Revenue, for the use and benefit of the 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.25.htm - 1K - Match Info - Similar pages
45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed
by this subpart shall constitute a debt due Cherokee 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 State Department of Revenue, for the use
and benefit of Cherokee 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.35.htm - 1K - Match Info - Similar pages
45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used in this
part, shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or
instrumentality of the county and Lauderdale County created pursuant to Subpart 1 and Act
95-409, and includes its successors and assigns, if any, and any agency or instrumentality
that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments
thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality
of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section 45-17-91.20)
of Article 9, and includes any agency or instrumentality that may succeed to its functions.
(4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY. Lauderdale County
in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.htm - 3K - Match Info - Similar pages
45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.34.htm - 2K - Match Info - Similar pages
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