45-11-247.04
Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall constitute a debt due Chilton 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 Chilton County. (Act 96-631, p. 1003, §6.)...

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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, 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.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County 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 revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes 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 Subpart 1, and 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. (b) The tax for purposes of the
collection shall constitute a debt due Houston County 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...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay 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 Clay County shall collect such tax and enforce this
part 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. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
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45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by this part
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 part 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...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, 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 part. 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 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 privilege or license taxes due the state shall apply fully to the collection of
the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part 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 lodging tax. The department shall have full authority to employ...
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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,...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed by
this part shall constitute a debt due Hale County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Hale County shall collect such taxes and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or department has for collection of the state stone severance 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 collection of the...
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45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part shall
constitute a debt due Coosa County and may be collected by civil suit, in addition to all
other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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