11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
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45-47-244.28
Section 45-47-244.28 Charge for collection. The State Department of Revenue shall charge
Marion County for collecting the special taxes herein levied by this subpart, the cost of
making such collections which charge shall not exceed five percent of the amount collected.
Such charge may be deducted once each month from the special sales and use taxes collected
before certifying the amount of special taxes due Marion County. The Commissioner of Revenue
shall pay into the State Treasury all taxes collected under this subpart, as such taxes are
received by the State Department of Revenue; and on or before the tenth day of each successive
month, commencing with the month following the month in which the department makes the first
collection hereunder, the commissioner shall certify to the Comptroller the amount of taxes
collected under this subpart and paid by him or her into the State Treasury for the benefit
of Marion County during the month immediately preceding the making of such...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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40-23-192
Section 40-23-192 Simplified Sellers Use Tax Remittance Program. (a) There is hereby
established The Simplified Sellers Use Tax Remittance Program designed to allow an eligible
seller who participates in the program to collect, report, and remit the simplified sellers
use tax authorized herein in lieu of the sales or use taxes otherwise due by or on behalf
of Alabama customers who have purchased items from the eligible seller that were shipped or
otherwise delivered into Alabama by the eligible seller. Participation in the program shall
be by election of the eligible seller and only those eligible sellers accepted into the program
as set out herein shall collect and remit the simplified sellers use tax. Participation in
the program shall not be construed as subjecting an eligible seller to franchise, income,
occupation, or any other type of taxes or licensing requirements levied or imposed by the
state of Alabama or any locality. (b) The program shall be administered by the department,...

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45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart shall
constitute a debt due Crenshaw 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 Crenshaw 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 and use 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...
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45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by
this part shall constitute a debt due Crenshaw 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 Crenshaw
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 and use tax. The State Department of Revenue shall have full
authority to employ such special counsel as it deems necessary from time to time...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the
benefit of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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