45-44-247.06
Section 45-44-247.06 Application of state statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Macon County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local acts applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this part to the tax levied under this part, including any provisions for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-247.06.htm - 1K - Match Info - Similar pages
45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax authorized under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax authorized under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes that are made applicable by this part, and the administration and enforcement of this part, are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.06.htm - 1K - Match Info - Similar pages
45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the revenue commissioner and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month, commencing with the month following the month in which the department makes the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.27.htm - 2K - Match Info - Similar pages
45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the department of revenue; and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.08.htm - 1K - Match Info - Similar pages
28-3-281
Section 28-3-281 Collection and distribution of proceeds. (a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by it. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue. The Department of Revenue shall redistribute the proceeds therefrom in the following manner unless distribution is otherwise provided by local act: (1) The department shall withhold any reasonable charges incurred by the department in handling such taxes which charges shall be prorated on the basis of the sum collected; provided, however, such charges shall not exceed a sum equal to five percent of the amount collected; (2) An amount equal to 25 percent of the tax proceeds shall be distributed to the respective counties in which the taxes are collected, less costs as provided in subdivision (1) above; and (3) An amount equal to 75 percent of the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-281.htm - 1K - Match Info - Similar pages
40-23-202
Section 40-23-202 Duties. The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement: (1) The development of a system for single entity administration of state and local tax collection and distribution. (2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator. (3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates. (4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement. (5) The development of a database of all state and local sales and use tax rates. (6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-202.htm - 1K - Match Info - Similar pages
45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge Covington County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county governing body, but such charge shall not in any event exceed three percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Covington County for that month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month (commencing with the month following the month in which the department makes the first collections hereunder), the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.58.htm - 2K - Match Info - Similar pages
45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Cullman County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart as such taxes are received by the department of revenue; and on or before the first day of each successive month (commencing with the month following the...
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45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall constitute a debt due Escambia 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. Escambia County shall collect the tax, enforce this subpart, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in Escambia County. (Act 2017-272, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.64.htm - 891 bytes - Match Info - Similar pages
45-5-246.05
Section 45-5-246.05 Taxes constitute debt. The tax authorized by this part, if levied, shall constitute a debt due the 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 county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. (Act 2016-196, §6.)...
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