45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County, in its discretion, may levy, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price. Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section. (1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at retail, on or after June 1, 1975, for storage, use, or other consumption in the county on or after June 1, 1975, at the rate of one percent of the sale price of such property (regardless of whether the retailer is or is not engaged in business in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property, (including parts of such machines or machinery and attachments and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined by the county commission shall be paid on the net...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.62.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.06.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.56.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.06.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.96.htm - 1K - Match Info - Similar pages
45-40-245.36
Section 45-40-245.36 Enforcement. 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 State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.36.htm - 1K - Match Info - Similar pages
45-41-244.56
Section 45-41-244.56 Enforcement. 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 State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.56.htm - 1K - Match Info - Similar pages
45-43-246.06
Section 45-43-246.06 Collection and enforcement. The taxes imposed pursuant to this subpart shall constitute a debt due Lowndes 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 Lowndes 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 have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.06.htm - 1K - Match Info - Similar pages
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