45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart may be
collected by the State Department of Revenue or a private firm under contract with the county
commission, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collection agency a report in the form prescribed by the collection agency. The report shall
set forth, with respect to all sales and business transactions that are required to be used
as a measure of the tax levied, a correct statement of the gross proceeds of all the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collection agency may require. Any person subject to the tax levied
pursuant to this subpart may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall...
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45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or by such other collecting entity as the Elmore County Commission
may select, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collecting agent a report in the form prescribed by the collecting agent. The report shall
set forth, with respect to all sales and business transactions that are required to be used
as a measure of the tax levied, a correct statement of the gross proceeds of all the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collecting agent may require. Any person subject to the tax levied
by this subpart may defer reporting credit sales until after their collection, and in the
event the person defers reporting them, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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22-30B-2.1
Section 22-30B-2.1 Annual payments to counties; guaranteed amount; distribution of funds. (a)
There is hereby provided to all counties having less than 25,000 population and wherein on
April 17, 1990, a commercial site for the disposal of hazardous waste or hazardous substances
is located, an annual payment of two and one-half percent of the gross receipts generated
by Section 22-30B-2 as provided herein over those fees in existence on October 1, 1989. (b)
Any county identified in subsection (a) is hereby guaranteed an amount not to exceed the lesser
of $4,200,000.00 or 100 percent of the receipts to the state paid on wastes or substances
disposed of in the county. In determining whether a county is entitled to receive benefit
of all or any portion of the guarantee herein made, there shall be charged against such county
all receipts which it receives pursuant to this chapter and Alabama Act 83-480, 1983 Regular
Session, as amended, or other applicable local act. (c) Determination of...
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40-26-5
Section 40-26-5 Annual return and payment. On or before 30 days after the end of the tax year,
each person, firm or corporation liable for the payment of a privilege tax as levied by this
chapter shall make a return showing the gross proceeds of business done and compute the amount
of tax chargeable against him or it in accordance with the provisions of this chapter and
deduct the amount of monthly payments as hereinbefore provided, if any have been made, and
transmit with this report a remittance in the form required by this chapter covering the residue
of the tax chargeable against him, to the office of the department, and such report shall
be verified by oath. (Acts 1955, No. 248, p. 586, §4.)...
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45-22-242.04
Section 45-22-242.04 Annual report. On or before 30 days after the end of the tax year, each
person, firm, or corporation liable for the payment of a privilege tax as levied by this part
shall make a return showing the gross proceeds of business done and compute the amount of
tax chargeable against him or her or it in accordance with this part and deduct the amount
of monthly payments as hereinbefore provided, if any have been made, and transmit with this
report a remittance in the form required by this part covering the residue of the tax chargeable
against him or her to the office of the department, and such report shall be verified by oath.
(Acts 1973, No. 161, p. 202, §5.)...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, 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. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-8-241.24
Section 45-8-241.24 Tax returns, forms, and remittances. On or before 30 days after the end
of the tax year, each person, firm, or corporation liable for the payment of a privilege tax
as levied by this subpart shall make a return showing the gross proceeds of business done
and compute the amount of tax chargeable against him, her, or it in accordance with the provisions
of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any
have been made, and transmit with this report a remittance in the form required by this subpart
covering the residue of the tax chargeable against him or her, to the office of the department,
and such report shall be verified by oath. (Acts 1978, No. 73, p. 1759, §5.)...
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40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
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