45-26-244.35
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore 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 Elmore County Commission or its agent shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the Department of Revenue has for collection of the state sales and use tax, plus the right to reimbursement of all collection costs, including reasonable attorney fees, from the offending party. The Elmore County Commission may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The Elmore County Commission may pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected. (Act 2000-487, p. 921, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.35.htm - 1K - Match Info - Similar pages
45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax shall apply to any tax collected pursuant to this subpart. The county commission, and its designee, shall have and exercise the same powers, duties, and obligations with respect to any county tax levied that are imposed upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively, by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable by this subpart to any tax levied and to the administration and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.03.htm - 1K - Match Info - Similar pages
40-23-170
Section 40-23-170 Legislative findings. The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means. (Act 2002-418, p. 1068, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-170.htm - 868 bytes - Match Info - Similar pages
45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE. The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.01.htm - 2K - Match Info - Similar pages
45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied by this part shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax 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 department a report in the form prescribed by the department. 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 department may require. Any person subject to the tax levied by this part may defer reporting credit sales until after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.02.htm - 1K - Match Info - Similar pages
45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and empowered to levy either a county gasoline tax that would remain in effect indefinitely in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use tax in all areas of the county that would only be in effect from its date of imposition until December 31, 1995, at which time such sales and use tax would expire and no longer be in effect. (b) Should the county commission choose to impose a gasoline tax under subsection (a), such tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County. Such gasoline and motor fuel taxes levied under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.htm - 3K - Match Info - Similar pages
45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the meanings respectively ascribed to them in that act and article, as heretofore amended, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - Match Info - Similar pages
11-51-207
Section 11-51-207 Collection of taxes by Department of Revenue - Generally; municipal rental tax levy. (a) The governing body of a municipality may pass an ordinance or resolution requiring the Department of Revenue to administer and collect any taxes levied and assessed under the provisions of this article, or any general, special, or local law relating to the levy or administration of a municipal sales and use, rental, or lodgings tax. In all cases where the governing body of a municipality provides by ordinance or resolution for the administration and collection of any taxes levied under the provisions of this article, or any general, special, or local law relating to the levy or administration of a municipal sales and use, rental, or lodgings tax by the Department of Revenue, administration and collections shall be made under the same provisions and procedures provided for by Sections 11-51-180 to 11-51-185, inclusive. (b) Any municipal rental tax levy administered and collected by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-207.htm - 1K - Match Info - Similar pages
40-23-171
Section 40-23-171 Definitions. As used in this division, the following terms shall have the following meanings: (1) AGREEMENT. An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers. (2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state. (3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law. (4) STATE. A state of the United States and the District of Columbia. (Act 2002-418, p. 1068, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-171.htm - 1K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
|