Section 45-39-245.42 – Authorization of Levy of Use Tax.
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by […]
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 45-39-245.44 – Collection of Taxes.
Section 45-39-245.44 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected, pursuant to, and in accordance with, applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, […]
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 […]