45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission 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 distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the 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. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created within the office of the Judge of Probate of Bibb County a license division which shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance or state Comptroller. The county commission shall also provide clerks and other assistants for the judge of probate as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to employ clerks and other assistants and to fix their compensation, subject to and in accordance with the personnel policies and procedures of Bibb County concerning county employees. The compensation of the clerks and assistants shall be paid out of...
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45-48-170
Section 45-48-170 Board of health fees. (a) The Marshall County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. Any fees to be charged under the authority of this section by the county health department shall be subject to approval by the respective county commission prior to implementation. The health department is hereby authorized to charge and collect such fees. All fees collected shall be in addition to any and all federal, state, and local appropriations. Any fees collected shall be processed in accordance with the recommendations of the Department of Examiners of Public Accounts. (b) No person shall be denied any service because of that person's inability to pay. The county board of health may establish a sliding fee scale based on one's ability to pay. (c) This section shall not apply to nor affect any fees otherwise authorized, set, or collected under state...
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45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin 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 distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Franklin 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. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and...
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45-36-243.06
Section 45-36-243.06 Enforcement. It shall be the duty of the county commission of such county to enforce this part upon its imposing the tax hereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel, as herein defined, on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided however, upon resolution of the county commission of any county the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by such county under this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate...
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45-39-243.05
Section 45-39-243.05 Enforcement. It shall be the duty of the County Commission of Lauderdale 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 distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of the tax. Provided, however, upon resolution of the Lauderdale 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. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and the payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules...
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45-43-244.06
Section 45-43-244.06 Enforcement. It shall be the duty of the County Commission of Lowndes 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 distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Lowndes 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. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and...
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45-48A-20
Section 45-48A-20 Levy of tax for public school purposes. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School District (the boundaries of which district are coterminous with the corporate limits of the city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30) on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab School District is approved; such increased district ad valorem tax to be levied and collected by the governing body of Marshall County for each year beginning with the levy for the tax year ending September 30, 1988 (the tax for which year will be due...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners, Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and collect, in addition to all other taxes authorized by law, a special annual ad valorem tax of one mill on each dollar's worth of taxable real and personal property in Mobile County for the administration, operation, and maintenance of mosquito, rodent, and other vector control activities to be carried out by the Mobile County Board of Health. Such tax shall be based upon the last preceding assessment for state and county purposes commencing with the tax year beginning October 1, 1976; its collection shall conform to the collection of taxes from counties; and it shall constitute a lien against the property. The tax shall be added by the appropriate county officials to the state and county tax bill immediately following the levy of such tax. Such taxes shall be subject to the same due and delinquency date,...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject to a referendum in the counties it proposes to serve, levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided, however, that the rate of such tax on any person, firm, or corporation engaged in the type of business described in Section 40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department of Revenue, the authority, the county, or by contract to a...
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