45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations. (a) The department is hereby authorized and directed to administer and enforce the provisions of this article and to collect all of the taxes levied under the provisions hereof. Every person producing or in charge of production of oil and gas shall file a return with the department by the 15th day of the second calendar month following the month of production, on forms the department prescribes which must contain a printed declaration that the information being reported is made under the penalty of perjury, and which must be subscribed by the person who completes such forms, showing the location of each producing property operated or controlled by such producer during the reporting period; the number and kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages
45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have the right itself, or its member or its agents to examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The commission may make any and all rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution of the commission, the State Department of Revenue may collect the tax imposed by the county pursuant to this part. Provided that collection of the tax imposed herein, by the State Department of Revenue, shall commence on the first day of the third month following the receipt of the resolution from the Dallas County Commission directing the department to collect the tax. All persons, firms, businesses, and corporations owing the tax shall pay it to the department and the payment shall be a full and complete discharge of all liability for the tax owed the county. The...
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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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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Marshall County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded from the levy of any such tax, any sales or use which shall take place in any incorporated municipality in Marshall County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body, in its discretion, may submit the question of levying any such tax to a vote of the qualified electors in any portion of Marshall County in which any such tax is proposed to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
45-38-243.03
Section 45-38-243.03 Collection of taxes; rules and regulations. The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89-473, p. 992, §4.)...
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45-47-245.03
Section 45-47-245.03 Collection of taxes; rules and regulations. The State Department of Revenue, if requested by resolution of the Marion County Commission, to collect all county privilege licenses or taxes specified in Section 45-47-245, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 88-561, p. 878, § 4; Act 88-619, p. 961, § 4; Act 88-888, 1st Sp. Sess., p. 436, § 1.)...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Geneva County, the Geneva County Commission or other governing body of Geneva County is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded from the levy of any such tax, in the discretion of the governing body, any sales or use which shall take place in any incorporated municipality in Geneva County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body may, in its discretion, submit the question of...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers: (1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now imposed by law, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, 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 four percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount County in the same manner and subject to the same exemptions...
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