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...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its
designee, for collecting the taxes levied under this subpart, may retain and deposit to the
General Fund of Houston County, for general fund purposes and uses, five percent of the total
amount of the taxes collected in the county under this subpart. The amount shall be in lieu
of any payment to Houston County for collecting the special tax and may be deducted each month
from the gross revenues from the special tax before distribution of the balance of the tax
as herein provided. The charge for collecting such taxes may be deducted each month from the
gross revenues from the taxes before Houston County or its designee issues the county's checks
or warrants each month payable as hereinafter specified in an amount equal to the amount so
collected less the collection fee paid to Houston County. (b) If the designee of the Houston
County Commission is the State Department of Revenue, in that event only, the...
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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county and may be collected by civil suit, in addition to all other methods provided by law
and in this part. The taxes, together with interest and penalties with respect thereto, shall
constitute and be secured by a lien upon the property of the person from whom said taxes are
due or who is required to collect the taxes. All provisions of the revenue laws of this state
which apply to the enforcement of liens for privilege or license taxes due the state shall
apply fully to the collection of the county taxes levied hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties, shall constitute and be secured by a lien upon the property
of the person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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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...

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11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that the special assessment levied on the owners of the real property located within
the geographical area of the district shall be collected by the district management corporation,
by the offices of the municipal revenue department, or by the offices of the revenue commissioner,
who may be compensated for the service. Except in the case of an assessment against a designated
class of business, the ordinance shall also provide that the amount of any outstanding special
assessment levied on a parcel of real property, together with any accrued interest and penalties,
shall constitute a lien on the property. The lien shall take precedence over all other liens,
whether created prior or subsequent to the date of the special assessment, except a lien for
any of the following: (1) State, county, or municipal taxes....
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide
funds for financing the cost of public buildings, the Limestone County Commission is hereby
authorized by resolution to levy and provide for the assessment and collection of sales and
use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in such county. The sales or use tax levied pursuant to this section
shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under
Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle,
truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed
with the license commissioner, where not collected by a licensed Alabama dealer at time of
sale, shall be collected and the collection fees shall be paid in accordance with Sections
40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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