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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
22-27-6
Section 22-27-6 Authority to adopt resolution or ordinance; rules and regulations; noncompliance
as public nuisance; citation; court proceedings. (a) The county commission may by resolution
or ordinance provide for the orderly collection of fees charged under the provisions of this
article. Such commission may establish periodic payment systems and is authorized to purchase
necessary supplies and materials and employ personnel necessary to effectuate any such periodic
payment system. Such periodic payment system may be effected by the county through negotiation
with any one or more public or private utilities providing service in the county for the periodic
billing of such fees and the collection thereof on behalf of the county by one or more such
utilities. Any delinquency in any such payment shall constitute a violation of this article
and entitle the county to pursue any remedy provided in this article. The county may agree
to pay reasonable compensation to any such utility for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-6.htm - 3K - Match Info - Similar pages
45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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45-26-140
Section 45-26-140 Protection of forests; costs. (a) The County Commission of Elmore County
is authorized, when the need exists, to provide protection against forest fires in Elmore
County by participating in the Alabama Forestry Commission's fire protection program in the
manner hereinafter specified. (b)(1) After the Elmore County Commission has determined that
such a need does exist in Elmore County, the county commission may, in the manner hereinafter
specified, provide for a financial charge or tax to be paid by the owners of forest lands
located in Elmore County for the use of the land for timber growing purposes amounting to
the whole or any part of the cost of such fire protection program, but not in excess of ten
cents ($.10) per acre, provided such financial charge or tax is not greater than the benefit
accruing to such forest lands due to availability of such fire protection. (2) Forest lands,
as used in this section, shall mean any land which supports a forest growth, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-140.htm - 3K - Match Info - Similar pages
45-43-140
Section 45-43-140 Forest fire protection. (a) The County Commission of Lowndes County is authorized,
when the need exists, to provide protection against forest fires in Lowndes County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Lowndes County Commission has determined that such a need does exist in Lowndes
County, the county commission, in the manner hereinafter specified, may provide for a financial
charge or tax to be paid by the owners of forest lands located in Lowndes County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.10) per acre, provided such
financial charge or tax is not greater then the benefit accruing to such forest lands due
to availability of such fire protection. (2) Forest lands as used in this section, shall mean
any land which supports a forest growth, or which...
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11-81-246
Section 11-81-246 Assessment lien; enforcement. (a) An assessment under this article and any
interest or penalties on the assessment: (1) Is a lien against the real property on which
the assessment is imposed from the date on which the notice of contractual assessment is recorded.
(2) Subject to the requirement in Section 11-81-245(a)(1) to obtain and record in the proper
recording office an executed consent and subordination agreement from existing mortgagees
and other lienholders, has the same priority status as a lien for any other ad valorem or
non-ad valorem tax. (3) Is a lien that runs with the real property, and the portion of the
assessment under the assessment contract that has not yet become due is not eliminated by
foreclosure of a property tax lien. (b) The assessment lien may be enforced by the local government
in the same manner that an ad valorem or non-ad valorem tax lien against real property may
be enforced by the local government with all redemption rights provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-246.htm - 2K - Match Info - Similar pages
40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
40-25-12
Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection. It shall
be provided by regulations of the Department of Revenue the methods of breaking packages,
forms and kinds of containers and methods of affixing stamps that shall be employed by persons,
firms or corporations subject to the tax imposed by this article which will make possible
the enforcement of payment by inspection and any person, firm or corporation subject to this
tax, engaging in or permitting such practices as are prohibited by regulations of the Department
of Revenue or in any other practice which makes it difficult to enforce the provisions of
this article by inspection, or if any person, firm, or corporation, agent or officer thereof,
who shall upon demand of the Department of Revenue, any officer or agent of the Department
of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall
hinder or in anywise delay or prevent such inspection when demand is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-12.htm - 1K - Match Info - Similar pages
45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages
45-22-140
Section 45-22-140 Forest fire protection. (a) The county governing body of Cullman County is
authorized, when the need exists, to provide protection against forest fires in Cullman County
by participating in the Alabama Forestry Commission's fire protection program in the manner
hereinafter specified. (b)(l) After the Cullman County governing body has determined that
such a need does exist in Cullman County, the governing body may, in the manner hereinafter
specified, provide for a financial charge or tax to be paid by the owners of forest land located
in Cullman County for the use of land for timber growing purposes amounting to the whole or
any part of the cost of such fire protection program, but not in excess of fifteen cents ($0.15)
per acre, provided such financial charge or tax is not greater than the benefit accruing to
such forest land due to the availability of such fire protection. (2) "Forest lands"
as used in this section, shall mean any land which supports a forest...
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