45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the county and
may be collected by civil suit, in addition to all other methods provided by law and in this
part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of the person from whom said 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 privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied hereby, and the agency for the use and benefit
of the county shall collect such taxes and enforce this part and shall have and exercise for
such collection and enforcement all rights and remedies that the state or the department of
revenue of the state (hereinafter, the "department") has for collection...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with interest and penalties, shall constitute and be secured by a lien upon the property of
the 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 privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
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9-11-197
Section 9-11-197 Taking of fish from baskets, etc., by unlicensed persons. It shall be illegal
for any person to raise, inspect or take fish from any wire basket that may be legalized under
the provisions of this article unless such person shall hold in his name and have in his possession
the license for the particular basket he is raising, inspecting or from which he is taking
fish. Nothing in this section shall prevent the raising of such baskets for inspection by
any officer, agent or employee of the Department of Conservation and Natural Resources. (Acts
1967, No. 287, p. 814, §8.)...
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9-11-23
Section 9-11-23 Alabama Marine Resources Endowment Fund. (a) There is created within the Marine
Resources Fund, a special account to be known as the Alabama Marine Resources Endowment Fund.
The assets of the fund shall consist of all of the following: (1) The proceeds from the sale
of the lifetime resident saltwater fishing license and two hundred fifty dollars ($250) of
the proceeds from the sale of the combination lifetime freshwater and saltwater fishing, combination
lifetime saltwater fishing and hunting, and combination lifetime freshwater and saltwater
fishing and hunting licenses, provided in subsections (a), (b), (c), and (d) of Section 9-11-65.2.
(2) The proceeds of any gifts, grants, and contributions to the state which are specifically
designated for inclusion in the fund. (3) Any other sources as may be specified by law. (b)
The fund shall be administered by the Alabama Marine Resources Endowment Fund Board of Trustees,
which shall consist of the Director of Finance, the...
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9-12-54.7
Section 9-12-54.7 Penalty for violations. Violation of any of the provisions of Sections 9-12-54.1
through 9-12-54.6, inclusive, or any regulation promulgated pursuant to Sections 9-12-54.1
through 9-12-54.6, inclusive, by any person or persons shall be an offense against the State
of Alabama, and violators shall, upon conviction, be fined not less than two hundred fifty
dollars ($250) nor more than five hundred dollars ($500) for the first offense. For a subsequent
offense occurring within 36 months of the first offense, the violator shall, upon conviction,
be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000)
and the live saltwater bait dealer's license privileges shall be suspended by the Department
of Conservation and Natural Resources for six months. (Acts 1981, No. 81-853, p. 1531, §7;
Acts 1994, No. 94-618, p. 1150, §1; Act 2000-737, p. 1613, §1.)...
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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees; overpayments;
examination, review, audit of sales records. (a) There shall be paid to the commissioner for
all commercial fertilizer sold in this state for use therein or sold for importation into
this state for use therein an inspection fee established by the board not to exceed seventy-five
cents ($.75) per ton; provided, that sales to manufacturers or exchanges between them are
hereby exempted. Fees so collected, including permit fees and license fees levied under Sections
2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural Fund of the State
Treasury for the regulatory duties of the Department of Agriculture and Industries. (b) Every
person who sells commercial fertilizer in or for importation into this state for use therein,
who is licensed under Section 2-22-5 or where such person is required to procure such a license
shall file with the commissioner on forms furnished by the...
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33-5-15
Section 33-5-15 Certificates of registration and numbers generally - Foreign vessels; change
of ownership. (a) Any vessel already covered by a number in full force and effect which has
been awarded to it pursuant to the operative federal law or federally approved numbering system
of another state may be operated on the waters of this state for a period of 90 consecutive
days without being licensed under the provisions of this article. Any vessel operating for
more than 90 consecutive days must then be registered and licensed in the same manner as other
vessels are required to be licensed under this article. (b) Should the ownership of a vessel
change, a new application form with a fee of three dollars ($3) for change in registration
shall be filed with the Department of Conservation and Natural Resources and a new certificate
issued transferring the original vessel number to the new owner; provided, however, that the
Commissioner of Conservation and Natural Resources may at his or her...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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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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