45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
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45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge
Cullman County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
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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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45-16-243.01
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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45-19-244.04
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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45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall
constitute a debt due Baldwin 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 the 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 Baldwin County shall
collect such tax and enforce this subpart 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...
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45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart 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 subpart 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 to enforce...
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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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45-22-243.64
Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed
by this subpart 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 subpart. 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 the 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 license taxes due the state shall apply fully to the collection of the county
taxes levied, and the State Department of Revenue for the use and benefit of Cullman County
shall collect such taxes and enforce this subpart 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 and the use tax. The State Department of Revenue shall...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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