45-26-246.03
Section 45-26-246.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the adoption of rules with respect to the state lodging tax; and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the levied tax. The county shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the Commissioner of the Department of Revenue and the department, respectively, by the
state lodging tax statutes. All provisions of the state lodging tax statutes that are made
applicable to this part, to the taxes levied, and to the administration of this part are incorporated
herein by reference and made a part as if fully set...
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45-32-151.02
Section 45-32-151.02 State and local taxes. (a) The total pari-mutuel pools or handle bet by
bettors placing their bets at the Greene County Racetrack on greyhound racing events that
are received by television from elsewhere shall be subject to the state privilege tax levied
by Chapter 26A, Title 40, and to all local taxes on pari-mutuel wagering at the same rate,
in the same manner, and on the same terms as are applicable to the local pari-mutuel tax on
live greyhound racing conducted at the Greene County Racetrack; provided, however, that any
additional amounts due pursuant to the current licenses issued by the Greene County Racing
Commission shall be the amounts due and payable to the racing commission. The total handle
bet at the Greene County Racetrack on horse racing events that are received by television
from elsewhere shall be subject to (1) a local tax on pari-mutuel wagering that shall be levied
at the same rates and calculated in the same manner as the commission horse...
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45-34-242.04
Section 45-34-242.04 Collection of taxes; rules and regulations. The State Department of Revenue,
if directed by resolution of the Henry County Commission to collect all county privilege,
license, or excise taxes levied under this part, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-703, p. 1398, §5.)...
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45-39-244.03
Section 45-39-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this part when applied to the tax levied by this
part, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this part to the county taxes levied and to the...
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45-4-240
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County may establish
and administer a program of revenue collection for all local taxes, licenses, fees, and other
fees, charges, and revenues levied by the county commission pursuant to local law. (b) The
County Commission of Bibb County may, within 30 days' written notice to the State Department
of Revenue, assume the collection of all legally authorized tax proceeds levied by the county
commission and currently being collected by the State Department of Revenue on behalf of Bibb
County. (c) If the county commission elects to collect one or more of the local taxes, fees,
charges, or other revenues under this section, the county shall have the local taxes, fees,
charges, and all lawful powers of the State Department of Revenue to collect revenues and
to conduct audits to determine the amounts of revenue liable and due to the county. (d) The
county commission may, at its option, hire persons, firms,...
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45-14-243.03
Section 45-14-243.03 Monthly report. All taxes levied in this part shall be paid to and collected
by the State Department of Revenue at the same time and in the same manner as state sales
taxes are paid. On or prior to the due dates of the tax herein levied each person subject
to such tax shall file with the State Department of Revenue a report or return in such form
as may be prescribed by the department, setting forth, with respect to all sales and business
transactions that are required to be used as a measure of the tax levied, a correct statement
of the gross proceeds of all such sales and gross receipts of all such business transactions.
Such report shall also include such other items of information pertinent to the tax and the
amount thereof as the State Department of Revenue may require. Any person subject to the tax
levied may defer reporting credit sales until after their collection, and in the event such
person so defers reporting them, such person shall thereafter include...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with
the state sales tax statutes, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
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45-22-242.10
Section 45-22-242.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports, and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this part when
applied to the tax levied by this part, shall apply to the county tax levied. The commissioner
of revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the county taxes levied as are imposed on the commissioner and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable to this part to the county taxes...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, a
privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the
University of Alabama, Auburn University, and all other institutions of higher learning in
the state, whether such institutions be denominational, state, county, or municipal institutions,
any association or other agency or instrumentality of such institutions) engaged or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidences of debts or stock, nor sales of...
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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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