45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission
is authorized to levy and impose, in addition to all other taxes, including municipal gross
receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-27-245.62
Section 45-27-245.62 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in Escambia
County and those sales and use taxes applicable only to Escambia County. (Act 2017-272, §4.)...

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45-4-244.43
Section 45-4-244.43 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in the
county and those sales and use taxes applicable only to the county. (Act 2019-332, §4.)...

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45-44-247.03
Section 45-44-247.03 Collection of tax. The tax levied by this part shall be collected at the
same time and in the same manner as the state sales and use taxes are collected in the county
and those sales and use taxes applicable only to the county. (Act 2019-337, §4.)...
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45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or other entity as authorized by the county commission, at the
same time and in the same manner as state sales and use taxes are collected. On or prior to
the date the tax is due, each person subject to the tax shall file with the department a report
in the form prescribed by the department. The report shall set forth, with respect to all
sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all the sales and gross receipts of all business
transactions. The report shall also include items of information pertinent to the tax as the
department may require. Any person subject to the tax levied by this subpart may defer reporting
credit sales until after their collection, and in the event the person defers reporting them,
the person shall thereafter include in each monthly report all...
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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body
of any municipality within the State of Alabama may provide by ordinance for the levy and
assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections
40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for
those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where
otherwise provided in this article; provided, that no municipality may levy any such tax against
the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages.
The phrase "except where inapplicable," contained herein and in Sections 11-51-201,
11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality
to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase,
either directly or indirectly, in order to disavow, disregard, or attempt to...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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45-11-246.02
Section 45-11-246.02 Collection of tax. The taxes levied by this part shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in the
county and those sales and use taxes applicable only to the county. (Act 2019-170, §4.)...

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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh 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. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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