45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee
County for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like governing body of the county, but such charge shall not in any event exceed
10 percent of the total amount of special county taxes collected hereunder within the county.
Such charge for collecting the special taxes for the county may be deducted each month from
the special sales and special use taxes collected before certifying the amount of the proceeds
thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury
all county taxes collected under this subpart, as such taxes are received by the Department
of Revenue; and on or before the first day of each successive month, commencing with the month
following the month in which the department makes the...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee County. (b) As used in this section, state sales and use tax
means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge
Covington County for collecting the special county taxes levied such amount or percentage
of total collections as may be agreed upon by the Commissioner of Revenue and the county governing
body, but such charge shall not in any event exceed three percent of the total amount of special
county taxes collected hereunder within the county. Such charge for collecting the special
taxes for the county may be deducted each month from the special sales and special use taxes
collected before certifying the amount of the proceeds thereof due Covington County for that
month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected
under this subpart, as such taxes are received by the Department of Revenue; and on or before
the first day of each successive month (commencing with the month following the month in which
the department makes the first collections hereunder), the...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge
Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent
of the amount collected. Such charge for collecting the special taxes for the county may be
deducted each month from the special sales and special use taxes collected before certifying
the amount of the proceeds thereof due Lowndes County for that month. The commissioner of
revenue shall pay into the State Treasury all county taxes collected under this subpart, as
such taxes are received by the department of revenue; and on or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections 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 Lowndes County during the month immediately preceding the...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Cullman County for collecting the special county taxes levied such
amount or percentage of total collections as may be agreed upon by the commissioner of revenue
and the court of county commissioners, board of revenue, or like governing body of the county,
but such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Cullman County for collecting the special county taxes levied such
amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue
and the court of county commissioners, board of revenue, or like governing body of the county,
but such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
Commissioner of Revenue shall pay into the State Treasury all county taxes collected under
this subpart, as such taxes are received by the Department of Revenue; and on or before the
first day of each successive month (commencing with the month following the...
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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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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion.
The State Department of Revenue shall charge Calhoun County for collecting the county taxes
levied such amount or percentage of total collections as may be agreed upon by the governing
body of the county, but such charge shall not in any event exceed 10 percent of the total
amount of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are received by the Department of Revenue; and on or before the first day of each successive
month (commencing with the month following the month in which the department makes the first
collections hereunder), the commissioner shall certify to the State...
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45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
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