45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County
may establish and administer a program of revenue collection for all legally authorized fees,
taxes, licenses, and other revenues not presently being collected locally. (b) The County
Commission of Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the State
Department of Revenue provided by local law to collect revenues and conduct audits to determine
the amounts of revenue liable and due to the county. (d) The county commission may hire persons,
firms, corporations, auditors, or tax collectors it deems reasonably...
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45-7-71
Section 45-7-71 Revenue collection program. (a) The County Commission of Butler County may
establish and administer a program of revenue collection for all legally authorized taxes,
licenses, fees, and other revenues not presently being collected locally. (b) The County Commission
of Butler County may, with 30 days written notice to the State Department of Revenue, assume
the collection of all legally authorized tax proceeds currently being collected by the State
Department of Revenue on behalf of the county. (c) If the county commission elects to collect
one or more taxes, licenses, fees, and other revenues pursuant to this section, the county
shall have all lawful powers of the State Department of Revenue to collect revenues and conduct
audits to determine the amount of revenue liable and due to the county. (d) The county commission
may employ persons, firms, corporations, auditors, or tax collectors it deems reasonably necessary
to carry out the purposes and intent of this section....
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45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring. (a) The
County Commission of Blount County may establish and administer a program of revenue collection
for all legally authorized fees, taxes, licenses, and other revenues not presently being collected
locally. (b) The County Commission of Blount County may with 30 days' written notice to the
State Department of Revenue assume the collection of all such legally authorized tax proceeds
currently being collected by the State Department of Revenue on behalf of Blount County. (c)
If the county commission elects to collect one or more taxes, fees, or licenses, or other
revenues under this section, the county shall have all lawful powers of the State Department
of Revenue to collect revenues and conduct audits to determine the amounts of revenue liable
and due to the county. (d) The county commission may, at its option, hire such persons, firms,
corporations, auditors, or tax collectors it deems reasonably...
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45-4-240
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County may establish
and administer a program of revenue collection for all local taxes, licenses, fees, and other
fees, charges, and revenues levied by the county commission pursuant to local law. (b) The
County Commission of Bibb County may, within 30 days' written notice to the State Department
of Revenue, assume the collection of all legally authorized tax proceeds levied by the county
commission and currently being collected by the State Department of Revenue on behalf of Bibb
County. (c) If the county commission elects to collect one or more of the local taxes, fees,
charges, or other revenues under this section, the county shall have the local taxes, fees,
charges, and all lawful powers of the State Department of Revenue to collect revenues and
to conduct audits to determine the amounts of revenue liable and due to the county. (d) The
county commission may, at its option, hire persons, firms,...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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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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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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45-41-244.90
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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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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