45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the Commissioner of Revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
Commissioner of Revenue shall pay into the State Treasury all county taxes collected under
this subpart, as such taxes are received by the Department of Revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-47-244.28
Section 45-47-244.28 Charge for collection. The State Department of Revenue shall charge Marion
County for collecting the special taxes herein levied by this subpart, the cost of making
such collections which charge shall not exceed five percent of the amount collected. Such
charge may be deducted once each month from the special sales and use taxes collected before
certifying the amount of special taxes due Marion County. The Commissioner of Revenue shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the tenth day of each successive month,
commencing with the month following the month in which the department makes the first collection
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Marion
County during the month immediately preceding the making of such...
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45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge Covington
County for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the Commissioner of Revenue and the county governing body, but such
charge shall not in any event exceed three percent of the total amount of special county taxes
collected hereunder within the county. Such charge for collecting the special taxes for the
county may be deducted each month from the special sales and special use taxes collected before
certifying the amount of the proceeds thereof due Covington County for that month. The Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this subpart,
as such taxes are received by the Department of Revenue; and on or before the first day of
each successive month (commencing with the month following the month in which the department
makes the first collections hereunder), the...
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45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this
part shall be collected by Coffee County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall
constitute a debt due the 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 county shall receive the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
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45-27-245.60
Section 45-27-245.60 Definitions. As used in this subpart, sales and use tax means a tax imposed
by the state sales and use tax statutes and such other acts applicable to Escambia County,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61,
40-23-62, and Section 40-23-63. (Act 2017-272, §2.)...
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45-36-245.01
Section 45-36-245.01 Additional lodging tax. (a) This section shall be applicable only to Jackson
County. (b) There is levied and imposed, in addition to all other taxes of every kind now
imposed by law, a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
transients in any hotel, motel, inn, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of one dollar ($1) per room per night for the rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room; provided,
however, that there is exempted from the tax levied under this section any rentals or services
taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title
40. The tax shall not apply to rooms, lodgings, or accommodations...
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45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. Such charge for collecting the special taxes for the county may be deducted
each month from the special sales and special use taxes collected before certifying the amount
of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall
pay into the State Treasury all county taxes collected under this subpart, as such taxes are
received by the department of revenue; and on or before the first day of each successive month,
commencing with the month following the month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The
State Department of Revenue shall charge Calhoun County for collecting the county taxes levied
such amount or percentage of total collections as may be agreed upon by the governing body
of the county, but such charge shall not in any event exceed 10 percent of the total amount
of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such
taxes are received by the Department of Revenue; and on or before the first day of each successive
month (commencing with the month following the month in which the department makes the first
collections hereunder), the commissioner shall certify to the State...
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