45-27-245.03
Section 45-27-245.03 Provision of state use tax statutes applicable. The taxes levied by this
subpart shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by the state use tax statutes except where inapplicable
or where herein otherwise provided including all provisions of the state use tax statutes
for enforcement and collection of taxes. (Act 97-549, p. 962, §4.)...
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45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions
of the sales and use tax statutes, whether imposed by state statutes or local act applicable
to Blount County, with respect to the payment, assessment, and collection of the sales and
use tax, making of reports, keeping and preserving records, penalties for failure to pay the
tax, promulgating rules and regulations with respect to the sales and use tax, and the administration
and enforcement of the sales and use taxes which are not inconsistent with this part shall
apply to the tax authorized under this part. The county shall have and exercise the same powers,
duties, and obligations with respect to the tax authorized under this part as imposed by the
existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions
of the existing sales and use tax statutes that are made applicable by this part, and the
administration and enforcement of this part, are...
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45-2-243.28
Section 45-2-243.28 Application of subpart. All provisions of the state lodging tax statutes
with respect to payment, assessment, and collection of the state lodging tax, making of reports
and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation
of rules and regulations with respect to the state lodging tax; and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart, shall apply to the levied
district tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this subpart, to
the district taxes levied, and to the administration of this...
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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
sales and use tax, making of reports, keeping and preserving records, penalties for failure
to pay the tax, promulgating rules and regulations with respect to the sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
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45-48-244.03
Section 45-48-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this subpart
when applied to the tax levied by this subpart, shall apply to the county tax levied. The
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county taxes levied as are imposed on
the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this...
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45-8-241.30
Section 45-8-241.30 Application of law and statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart shall apply to the county tax
levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county taxes levied as are imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made...
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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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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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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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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
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