Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, special county privilege or license taxes and excise taxes paralleling, with like provisions in the county, such state taxes […]
Section 45-42-243.01 Applicability of state provisions. The taxes provided for in Section 45–42–243 shall be subject to all definitions, exceptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, and deductions as are applicable to the state sales and use taxes levied under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 […]
Section 45-42-243.02 Taxes as lien to property. All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of […]
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article […]
Section 45-42-243.04 Taxes in addition to other licenses and taxes. The taxes imposed by this part 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 Limestone County, except as herein otherwise specifically provided. (Acts 1957, No. 68, p. 106, […]
Section 45-42-243.05 Time and manner of collection. The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 […]
Section 45-42-243.06 Disposition of funds. The proceeds of the taxes imposed by this part, when paid to the custodian of the county school funds of Limestone County, as provided in Section 4542243.03, shall be apportioned and used in the following manner: The custodian of the county school funds of Limestone County shall apportion such proceeds […]
