45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector
on October 15 of each year and on the first and fifteenth day of each month thereafter shall
make under oath, to the county treasurer and school treasurer or, if there is no county treasurer
or school treasurer in the county, to the custodian of the funds of the county and schools,
an itemized report in writing, a copy of which shall be by the collector forwarded to the
Comptroller, and a copy filed with the probate judge, setting forth separately the taxes,
interest, and penalties collected by him for the state, county, and schools since the making
of his last report; and within five days after making such report, he must pay to the State
Treasurer all state taxes, interest, and penalties then due from him to the state, and he
must also pay to the county treasurer and to the school treasurer or, if there is no county
treasurer or school treasurer in the county, to the custodian of the funds...
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6-6-723
Section 6-6-723 Judgment for failure to pay over moneys collected or received for county. If
any tax collector, judge of probate, sheriff, clerk, or other officer or person fails to pay
to the county treasurer or other custodian of county funds, within the time prescribed by
law or, in case no time is fixed by law, on the demand of such treasurer or other custodian
of county funds, any money he has collected or received for the county, judgment may be recovered
against such person or such officer and his sureties, or any or either of them, on 10 days'
notice, on motion of such treasurer or other custodian of county funds, in the circuit court
in the name of the county, for the amount so collected or received, with interest from the
time fixed for the payment or from the demand when no time is fixed and 10 percent damages
and costs. (Code 1852, §785; Code 1867, §920; Code 1876, §3396; Code 1886, §3135; Code
1896, §3803; Code 1907, §5939; Code 1923, §10266; Code 1940, T. 7,...
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9-9-40
Section 9-9-40 Bonds - Remedies and proceedings upon default. (a) If any installment of principal
and interest evidenced by any bonds issued under the provisions of this article shall not
be paid at the time and in the manner when the same shall become due and payable, the same
shall bear interest at the rate of eight percent per annum until paid, and if such default
shall continue for a period of 60 days, the holder or holders of such bond or bonds upon which
default has been made may have a right of action against said water management district wherein
the court may issue a writ of mandamus against the officers of said district, including the
tax collector, directing the levying of a sufficient tax as provided in this article and the
collection of same in such sum as may be necessary to meet any unpaid installments of principal
and interest and costs of suit and such other remedies are hereby vested in the holder or
holders of such bond or bonds in default as may be authorized by...
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45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-25-242.47
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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