Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
6,197 matching statutes
United States — Alabama
1 provisions
Henry County may levy a lodging-related privilege or license tax, capped at 4% of the charge, and covered taxpayers must report, pay, and keep records; several charges and rentals are exempt.
United States — Alabama
1 provisions
This provision lets the tax collecting official sell unsold tax liens by private sale, sets a minimum sale amount, and gives the private purchaser interest capped at 12%. It also lets certain municipalities buy unsold liens, foreclose redemption in some cases, and requires specific prefiling notices.
United States — Alabama
1 provisions
DeKalb County imposes a lodging tax on people renting rooms or accommodations to transients, with monthly reporting, payment, recordkeeping, exemptions, and penalties for late payment.
United States — Alabama
1 provisions
In certain Escambia County municipalities using the optional municipal tax collection method, the tax assessor’s and tax collector’s compensation for municipal ad valorem taxes must stay within stated percentage limits.
United States — Alabama
1 provisions
Jackson County may levy a lodging privilege/license tax of up to 2% on transient room, lodging, or accommodation charges, with monthly reporting, recordkeeping, exemptions, and late-payment penalties.
United States — Alabama
1 provisions
The county commission must create a new account against the tax collector for certain insolvent municipal taxes and taxes in litigation.
United States — Alabama
1 provisions
A school-district sales and use tax is levied in Dale County at one-fourth of the state sales and use tax rate, subject to the state tax’s exemptions and exclusions.
United States — Alabama
1 provisions
Covington County may impose a 1% use tax on certain tangible personal property, and taxpayers must file reports, collect the tax from purchasers, and follow county collection rules.
United States — Alabama
1 provisions
Lee County may levy a county sales and use tax outside certain city limits, but not a gross-receipts tax; revenue collection, deposits, and distributions must follow the statute and incorporated state tax procedures.
United States — Alabama
1 provisions
Greene County lodging businesses must charge a 1% tax on taxable room charges, file monthly reports, keep records for two years, and pay late-payment penalties and interest if they miss the deadline.
United States — Alabama
1 provisions
Houston County may levy a lodging privilege or license tax of up to 1% on transient room rentals, with stated exemptions and reporting, recordkeeping, and payment rules.
United States — Alabama
1 provisions
Geneva County may levy a 1% sales tax, with exempt sales kept exempt, and affected businesses and taxpayers must collect, report, and remit the tax as described.
United States — Alabama
1 provisions
County tax collecting officials must hold and notice a public auction or sale of delinquent tax liens when that collection method is chosen.
United States — Alabama
1 provisions
State lodging tax rules listed here also apply to the levied tax, and the designated collection agent gets the same powers, duties, and obligations for district taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
The privilege tax must be paid to the State Forestry Commission, reported to the Comptroller, and routed through county tax collectors, with 2% commissions for the tax collector and tax assessor.
United States — Alabama
1 provisions
This provision defines several terms used in the article, including tax collecting official, tax lien, tax lien auction, tax lien sale, and uniform parcel number.
United States — Alabama
1 provisions
State sales tax and use tax procedures, reporting, records, interest, penalties, rules, and enforcement apply to the taxes levied here, and Houston County Commission or its designee has the same powers as the state revenue authorities for administering them.
United States — Alabama
1 provisions
This section allows an eligible taxpayer to claim a railroad rehabilitation income tax credit, sets annual caps and time periods, and provides for transfer of the credit by written agreement.
United States — Alabama
1 provisions
This section lets the Fayette County Commission levy a one-cent privilege license tax on gross sales or gross receipts, and it sets rules for collection, reporting, exemptions, and distribution of the proceeds.
United States — Alabama
1 provisions
The county commission may levy and collect county sales and use taxes, but the rate cannot exceed 1%, exempt state-tax-exempt property or services are excluded, and existing ordinance taxes must be canceled when the new levy begins if the warrant conditions are met.