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45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly indicates
otherwise, the following words and phrases shall have the meanings respectively ascribed to
them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association,
or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise taking or
removing from the soil within the county. (3) TON. A short ton of 2,000 pounds. (b) Any laws
to the contrary notwithstanding, the county governing body of Etowah County is authorized
and empowered to levy and collect a county excise and privilege tax on every person severing
coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of the coal
severed. The tax levied shall be in addition to all other taxes heretofore levied and imposed
by law. (c) The proceeds collected pursuant to this section shall be...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale 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 Hale County Tax...
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45-46-243.02
Section 45-46-243.02 Violations; 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 Marengo 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 Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.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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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour 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 sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages
45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Henry County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of the rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax authorized to be
levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.076.htm - 2K - Match Info - Similar pages
40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9)
of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or
for pollution control or abatement purposes, nor rock dust used for settling coal dust in
underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-53.htm - 4K - Match Info - Similar pages
11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax
assessor and the tax collector, or other public official performing the functions of the tax
assessor and tax collector, of every county in this state shall, upon request, implement procedures
necessary and appropriate in order to assess and collect the fees, charges, or assessments
levied in accordance with Section 11-89C-9(d) by any governing body or member governing body.
(b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied,
and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county
collecting such fee, charge, or assessment shall receive a one percent commission on all amounts
collected which shall be deposited to the county general fund. (c) On a quarterly basis not
later than the 20th day of January, April, July, and October, every governing body shall remit
five percent (5%) of all fees collected pursuant to Section...
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