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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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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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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45-4-240
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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45-5-76
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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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) 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 section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour 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)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. 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 section.
Notwithstanding the foregoing, the amount authorized to be levied...
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