Title 45

The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties wit…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, and compliance generally with the state lodgin…

The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall p…

(a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Monroe County in the State of A…

(a) The governing body of Monroe County is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities and in the amount to…

(a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: An excise tax is hereby authorized to be levied and imposed on the storage, use, …

The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02…

The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitu…

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…

The State Department of Revenue shall charge Monroe County for collecting the taxes levied under this subpart such amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Monroe County Commission, but such charge shall not, in any ev…

(a) Distribution shall be made to the following municipalities in Monroe County, Alabama, out of the receipts of the one cent sales tax as follows: (1) City of Monroeville: One-half of one cent sales tax collected in the corporate limits of the City of Monroeville under this subp…

As used in this subpart, 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. (Act 2000-340, p. 536, § 2.)

The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of the gross proceeds of sales…

The tax levied pursuant to this subpart shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected (the State Department of Revenue, the…

Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission.…

The tax levied pursuant to this subpart shall constitute a debt due Monroe County. The tax together with any interest and penalties shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The agency…

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect …

The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall p…

When all indebtedness issued or incurred by the county or a public corporation, including obligations to refund any previously issued obligations, for the purpose of providing funds to pay costs of construction for the new jail and related facilities has been paid and retired, th…

As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Monroe County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and 40-23-63…

(a)(1) The Monroe County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax, for a set period of time as provided by the county commission, in an amount of up to a one percent sales and use tax on sales, use, storage, …

The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Monroe County and those sales and use taxes applicable only to Monroe County. (Act 2021-194, § 4.)

Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful fo…

The tax levied by this subpart shall constitute a debt due Monroe County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. Monroe County sha…

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties fo…

There is created the Monroe County Highway Repair and Maintenance Fund within the county treasury for the deposit of tax proceeds collected under this subpart as provided in Section 45-50-245.67. The county commission shall administer the fund. (Act 2021-194, § 8.)

(a) All taxes collected under this subpart shall be remitted to Monroe County and deposited in the Monroe County Highway Repair and Maintenance Fund created in Section 45-50-245.66 to be used for paving of existing unpaved roads and the maintenance, repair, and replacement of exi…