45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent
of the total amount of the special county tax collected in Crenshaw County under this subpart.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds thereof due Crenshaw
County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax
collected under this subpart as the tax is received by the 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 collection hereunder, the commissioner...
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45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Escambia 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. Escambia County shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies otherwise currently applicable
or which may be provided for in the future for the collection of the sales and use taxes in
Escambia County. (Act 2017-272, §6.)...
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45-4-244.45
Section 45-4-244.45 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Bibb 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 county may appoint an agent or agents to collect
the tax and shall enforce this subpart and shall have and may exercise all rights and remedies
otherwise currently applicable or which may be provided for in the future for the collection
of the sales and use taxes in the county. The county may adopt any rules necessary to provide
for the collection and administration of the tax. (Act 2019-332, §6.)...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman County Commission at the same time and
in the same manner as state sales and use taxes are collected. On or prior to the date the
tax is due, each person subject to the tax shall file with the department a report in the
form prescribed by the department. The report shall set forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied pursuant
to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the department may require. Any person subject to the tax levied pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...

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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge Cherokee County for collecting the sales tax
levied under this subpart such amount or percentage of total collections as may be agreed
upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall
not, in any event, exceed 10 percent of the total amount of the sales tax collected in the
county under this subpart. Such charge for collecting such sales tax may be deducted each
month from the gross revenues from such sales tax before certification of the amount of the
proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay
into the State Treasury all tax collected under this subpart, as such tax is 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 collection...
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45-24-243.05
Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall
constitute a debt due Dallas 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 collection agency shall collect the tax, enforce
this part, and have and exercise all rights and remedies that the state or the collection
agency has for collection of the state sales and use tax. The collection agency may employ
special counsel as is necessary to enforce collection of the tax levied by this part and to
enforce this part. The collection agency shall pay the special counsel any fees it deems necessary
and proper from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p.
992, §6.)...
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45-18-243.05
Section 45-18-243.05 Collection of tax; enforcement. The tax levied by this part shall
constitute a debt due Conecuh 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 Conecuh County. (Act 98-131, p. 192, §6.)...
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45-19-243.05
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall
constitute a debt due Coosa 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 Coosa County. (Act 2000-462, p. 860, §6.)...
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45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to this subpart
shall be paid to and collected by the State Department of Revenue at the same time and along
with the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes 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 that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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