45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute
a debt due Lee County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, 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 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 license taxes due the
state shall apply fully to the collection of the county taxes levied, and the State Department
of Revenue for the use and benefit of Lee County shall collect such taxes and enforce this
subpart and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax and the use tax.
The State Department of Revenue shall have full authority to employ such...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized to be imposed
by this subpart 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 subpart. The taxes, 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 taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied, and the State Department of Revenue, for the use and benefit
of the county, shall collect such taxes and enforce this subpart and shall have and exercise
for such collection and enforcement all rights and remedies that the State Department of Revenue
has for collection of the state sales tax and the state use tax. The...
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45-10-244.06
Section 45-10-244.06 Enforcement of this subpart; civil suit; taxes a lien. The taxes authorized
to be imposed by this subpart 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 subpart. The taxes,
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 taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, shall collect such taxes and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that the State Department
of Revenue has for collection of the state sales tax and the state use...
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45-20-242.56
Section 45-20-242.56 Collection of tax; enforcement. The taxes imposed pursuant to this subpart
shall constitute a debt due Covington County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, 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 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 license taxes
due the state shall apply fully to the collection of the county taxes levied and the State
Department of Revenue, for the use and benefit of Covington County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for collection of the state sales
tax and the state use tax. The State Department of Revenue shall...
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45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart shall constitute
a debt due Crenshaw 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 enforcement of liens
for license taxes due this state shall apply fully to the collection of the tax herein levied
and the State Department of Revenue, for the use and benefit of Crenshaw 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 department has for collection of the state
sales and use tax. The State Department of Revenue shall have full authority to employ such
special counsel as it deems necessary from time to time to enforce...
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45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute a debt
due Cullman County and may be collected by civil suit, in addition to all other methods provided
by law and in this subpart. The taxes, 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 taxes
are due or who is required to collect the taxes. All the provisions of the revenue laws of
the state which apply to the enforcement of liens for license taxes due the state shall apply
fully to the collection of the taxes herein levied, and the State Department of Revenue, for
the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that the State Department of Revenue has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall...
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45-22-243.64
Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by
this subpart shall constitute a debt due Cullman County and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, 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 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 license taxes due the state shall apply fully to the collection of the county
taxes levied, and the State Department of Revenue for the use and benefit of Cullman County
shall collect such taxes and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales tax and the use tax. The State Department of Revenue shall...
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45-22-243.96
Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by
this subpart 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 subpart. The taxes, 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 taxes are due or who is required to collect the taxes.
All of the provisions of the revenue laws of the state which apply to the enforcement of liens
for license taxes due the state shall apply fully to the collection of the taxes herein levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of...
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