Section 45-39-245 – Privilege or License Tax – Outside City of Florence.
Section 45-39-245 Privilege or license tax – Outside City of Florence. In Lauderdale County, Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account […]
Section 45-39-245.01 – Excise Tax – Outside City of Florence.
Section 45-39-245.01 Excise tax – Outside City of Florence. (a) In Lauderdale County, Alabama, outside the city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of tangible personal property, not including, however, materials and supplies bought for […]
Section 45-39-245.02 – Privilege or License Tax – City of Florence.
Section 45-39-245.02 Privilege or license tax – City of Florence. In the City of Florence, Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and […]
Section 45-39-245.03 – Excise Tax – City of Florence.
Section 45-39-245.03 Excise tax – City of Florence. (a) In the City of Florence, Alabama, an excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence, Alabama, of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, […]
Section 45-39-245.04 – Taxes as Lien on Property.
Section 45-39-245.04 Taxes as lien on property. The taxes as herein levied, together with the interest and penalties imposed by this subpart, shall be a lien upon the property of any person, firm, or corporation due the taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama […]
Section 45-39-245.05 – Collection by Civil Suit.
Section 45-39-245.05 Collection by civil suit. The taxes herein levied shall constitute a debt due Lauderdale County and the City of Florence, and may be collected by civil suit in addition to the methods provided by law or herein otherwise provided. (Acts 1949, No. 296, p. 426, §6.)
Section 45-39-245.06 – Collection and Enforcement.
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the […]
Section 45-39-245.07 – Distribution of Funds.
Section 45-39-245.07 Distribution of funds. (a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by him or her from such taxes, less his or her expense […]
Section 45-39-245.08 – Taxes in Addition to Other Licenses and Taxes.
Section 45-39-245.08 Taxes in addition to other licenses and taxes. Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Lauderdale County, outside the […]
Section 45-39-245.09 – Provisions Governing Time and Manner of Collection.
Section 45-39-245.09 Provisions governing time and manner of collection. In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes herein levied shall be due and collectible at the times and manner and as set out in the aforesaid Act 100 […]