45-24-243.08
Section 45-24-243.08 Disposition of funds. (a) The net proceeds of the tax levied herein shall
be distributed as follows: (1) Three fourths cent of the one cent sales tax shall be deposited
in the general fund of the county. (2) One-quarter cent of the one cent sales tax shall be
deposited to the Dallas County Board of Education directly from the collection agency after
collection costs. (b) It shall be the responsibility of the Dallas County Commission to insure
that a complete set of financial records are kept in a timely manner and made available to
the public upon request. These records shall include a balance sheet and a line item revenue
and expense report. (Act 96-623, p. 992, §9.)...
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45-26-244.05
Section 45-26-244.05 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Elmore County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this subpart, and
have and exercise all rights and remedies that the state or the department has for collection
of the state sales and use tax. The department may employ special counsel as is necessary
to enforce collection of the tax levied by this subpart and to enforce this subpart. The department
shall pay the special counsel any fees it deems necessary and proper from the proceeds of
the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by 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, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
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45-45-246
Section 45-45-246 Levy and collection; disposition of funds. (a) There is levied and imposed,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of one percent of the charge for
the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in the room; provided, however, that there is exempted from
the tax levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms,
lodgings, or accommodations supplied for a period of 30...
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45-46-242.04
Section 45-46-242.04 Collections and enforcement. The tax levied pursuant to this subpart shall
constitute a debt due the county. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for the county. (Act 95-781, p. 1856,
§ 6.)...
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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees; overpayments;
examination, review, audit of sales records. (a) There shall be paid to the commissioner for
all commercial fertilizer sold in this state for use therein or sold for importation into
this state for use therein an inspection fee established by the board not to exceed seventy-five
cents ($.75) per ton; provided, that sales to manufacturers or exchanges between them are
hereby exempted. Fees so collected, including permit fees and license fees levied under Sections
2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural Fund of the State
Treasury for the regulatory duties of the Department of Agriculture and Industries. (b) Every
person who sells commercial fertilizer in or for importation into this state for use therein,
who is licensed under Section 2-22-5 or where such person is required to procure such a license
shall file with the commissioner on forms furnished by the...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-11-247.04
Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall constitute a debt due Chilton County. The tax, together with any interest
and penalties, 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. The department shall collect the
tax, enforce this part, and have and exercise all rights and remedies that the state or the
department has for collection of the state sales and use tax. The department may employ special
counsel as is necessary to enforce collection of the tax levied by this part and to enforce
this part. The department shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chilton County. (Act 96-631, p. 1003, §6.)...

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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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45-46-242.24
Section 45-46-242.24 Collections and enforcement. The tax levied by this subpart shall constitute
a debt due Marengo County. The tax, together with any interest and penalties, 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. The department, or other entity, shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce collection of the tax levied by this subpart and to enforce this
subpart. The department shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Marengo County. (Act 2004-287, p. 402, §
6.)...
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