134 chapters · 10,612 sections in this title.
Ala. Code § 45-35-244.05 Collection of Sales Taxes and Use Taxes
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(a) The sales taxes levied in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected by the Houston County Commission or its designee. The taxes levied b…
Ala. Code § 45-35-244.06 Procedures for Payment, Assessment, and Collection
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All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the t…
Ala. Code § 45-35-244.07 Charge for Collection
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(a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under thi…
Ala. Code § 45-35-244.08 Disposition of Funds
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The amount of the gross tax collected hereunder, less collection charges deducted, shall be paid by the county commission or its designee as follows: (1) Thirty percent of the amount shall be paid to the Houston County Commission to be deposited in the Houston County Road and Bri…