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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40-14A-35
Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing
of returns. (a) Every corporation organized, incorporated, qualified, or registered under
Alabama law or doing business in Alabama as of the first day of a calendar year shall file
a return with the department. The return is due not later than March 15 of each year or, in
the case of a taxpayer not in existence, not qualifying to do business, or not doing business
in Alabama on January 1 of the taxable year, two and one-half months after the taxpayer either
comes into existence, qualifies or registers to do business, or commences doing business in
Alabama. In cases where receivers, trustees in bankruptcy, or assignees are operating the
property or business of taxpayers, those receivers, trustees, or assignees shall file returns
for the taxpayers in the same manner and form as the taxpayers are required to file returns.
Any tax due on the basis of returns filed by receivers, trustees, or...
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40-2-15
Section 40-2-15 Notice of setting assessment aside; revaluation and notice thereof. Whenever
the Department of Revenue has set aside and held for naught any assessment of property, except
as otherwise provided herein, it shall give notice by mail of such action to the tax assessor
of the county in which the property involved is located and to the owner of such property,
by certified or registered mail, return receipt demanded. As soon as practicable after any
property assessment has been set aside by the Department of Revenue, the department shall
make a revaluation and, in the same notice, set a date for hearing objections, if any are
made, to the valuation so fixed, and the hearing of objections shall be held at the office
of the Department of Revenue, in Montgomery, Alabama, or at the courthouse of the county in
which is located the property involved in the assessment, if demanded by the taxpayer, his
agent or attorney, and when such assessment shall have been completed and made...
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45-10-244.33
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales taxes
authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the months in which the tax accrues.
All taxes levied in this subpart shall be paid to and collected by the State Department of
Revenue at the same time and along with the collection of the state sales tax. On or prior
to the due dates of the tax herein levied each person subject to such tax shall file with
the State Department of Revenue a report or return in such form as may be prescribed by the
department, setting 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
such sales and gross receipts of all such business transactions. Such report shall also include
such other items of information pertinent to the tax and the...
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45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the months in which the tax accrues. All taxes levied in this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax. On or prior to due dates of the tax herein levied each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of stamps.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile
County in the business for which the tax is hereby 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
or 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 is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. (2) The tax levied herein shall be...
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45-8-241.22
Section 45-8-241.22 Tax due dates; gross proceeds statements. The tax levied under the provisions
of this subpart, except as otherwise provided, shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day in each month after this subpart has taken effect, every person,
firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render
to the department, on a form prescribed by the department, a true and correct statement showing
the gross proceeds of the business for the next preceding month, together with such other
information as the department may demand and require, and at the time of making such monthly
report the taxpayer shall compute the taxes due and shall pay to the department the amount
of taxes shown to be due. The department, for good cause, may extend the time for making any
return required under the provisions of this subpart, but...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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32-6-64.1
Section 32-6-64.1 Manufacture and distribution of license plates by third party; funding. (a)
Notwithstanding any other provision of this title, the Department of Revenue may contract
with a third party to manufacture and distribute license plates and validation decals. (b)
The amount distributed prior to April 8, 2014, to the Department of Corrections relating to
license plates and decals for each fiscal year shall not be reduced except by the amount of
the cost of material, production, and distribution of license plates which would have been
incurred if the plates were produced by the Department of Corrections. Any amounts distributed
to the Department of Corrections pursuant to this subsection are continuously appropriated
to the Department of Corrections for the operation of the Department of Corrections. (c) The
distribution of a license plate or validation decal pursuant to this section shall not affect
the issuance fee of the judge of probate or other license plate issuance...
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