Title 45

(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Article 1, commencing with Section 40–23–1, of Chapter 23 of Title …

All revenues arising from the taxes levied by this subpart shall be used exclusively and solely for public school purposes within Pickens County, including payment of principal of and interest on any obligations issued for public school purposes by Pickens County or by the Board …

The taxes levied by this subpart, together with the interest and penalties which are authorized by this subpart by the incorporation by reference to the state sales and use tax laws, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this…

In this subpart, all words, terms, and phrases as defined in Sections 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall have the same meanings respectively ascribed to them in the sections, except where …

(a) Upon referendum approval by the qualified electors of the county, the Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on al…

All taxes authorized to be levied in Section 45–54–242.51 shall be paid to and collected by the state Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the additional tax levied in this subpart, ea…

Each person engaging or continuing within the county in a business that is subject to the tax levied in Section 45–54–242.51, 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 on th…

The tax authorized to be imposed by Section 45–54–242.51 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the perso…

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

(a) The state Department of Revenue shall charge the county for collecting the additional county sales and use taxes levied under Section 45–54–242.51 an amount or percentage of total collections as may be agreed upon by the state Commissioner of Revenue and the Pickens County Co…

In this subpart, all words, terms, and phrases as defined in Section 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall have the same meanings respectively ascribed to them in the sections, except where t…

The special county privilege license tax of one percent, if levied by the Pickens County Commission, shall be in substitution of the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing, or otherwise a…

(a) The Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on all tangible personal property except that automobiles, farm machine…

All taxes levied pursuant to Section 45–54–242.82 shall be paid to and collected by the department at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the additional tax levied in this subpart, each person subject to the …

Each person engaging or continuing within the county a business that is subject to the tax levied in Section 45–54–242.82, 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 on the s…

The tax imposed pursuant to Section 45–54–242.82 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the person who sh…

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

(a) The department shall charge the county for collecting the additional county sales and use taxes levied pursuant to Section 45–54–242.82, an amount or percentage of total collections as agreed upon by the Commissioner of Revenue and the Pickens County Commission. The charge sh…

(a) The Pickens County Commission shall impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Pickens County, a county privilege, license, or excise tax in the following amounts: (1) Ten cents ($0.10)…

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Pickens County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to t…

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Pickens County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to r…

All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by th…

The proceeds from the tax levied, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Pickens County Commission, shall be distributed to the Pickens County General Fund to be allocated as fo…

This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2000–788, p. 1854, § 6.)