(a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185.
(b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i).
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-12-1 - Change of Place of Business.
Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.
Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.
Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.
Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.
Section 40-12-8 - False Affidavits or Certificates.
Section 40-12-11 - Bonds of License Inspectors.
Section 40-12-12 - License to Designate Place of Business.
Section 40-12-13 - Engaging in Several Businesses.
Section 40-12-14 - Two or More Licenses on Same Business.
Section 40-12-15 - License Deemed a Personal Privilege; Transferability.
Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.
Section 40-12-17 - Population of Municipality as Determining Tax.
Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.
Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.
Section 40-12-20 - License and Stub Must Correspond.
Section 40-12-21 - Records to Be Kept by Probate Judge.
Section 40-12-22 - Disposition of Moneys by Probate Judge.
Section 40-12-23 - Applications for Refunds; Additional License.
Section 40-12-25 - License for Part of Year.
Section 40-12-26 - Due and Delinquent Date; Term of License.
Section 40-12-27 - Each Day's Violation a Separate Offense.
Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.
Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.