45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the 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 collection hereunder, the commissioner...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
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
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette 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. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The
State Department of Revenue, if requested by resolution of the Fayette County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is received by the Department of Revenue, and on or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder the commissioner...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder the commissioner...
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45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, as such tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder, the commissioner...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene 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 amount of the tax shall be
equal to one percent of 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 levied 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 included in the tax levied by...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a simplified
sellers use tax through this program that is higher than the actual state and local sales
or use tax levied in the locality where the sale was delivered may file for a refund or credit
of the excess amount paid to the eligible seller participating in the program. A business
taxpayer who has a registered consumer use tax account with the department may claim credit
for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed
by the department. All other taxpayers may file a petition for refund in the manner prescribed
by the department. The petition for refund may only be filed once per year. In the event the
amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of
the refund may be deferred by the department and combined with amounts due to be paid pursuant
to subsequent annual refund petitions for a period of up to three...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other
entity, shall charge Marengo County for collecting the tax levied under this subpart in an
amount or percentage of total collections as may be agreed upon by the commissioner, or other
entity, and the Marengo County Commission. The charge shall not exceed five percent of the
total amount of the tax collected in the county. The charge may be deducted each month from
the gross revenues from the tax before certification of the amount of the proceeds due Marengo
County for that month. The Commissioner of Revenue, or other entity, shall pay into the State
Treasury all amounts collected under this subpart, as the tax is received by the department
or other entity on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Marengo County during the month immediately preceding the...
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