45-32-244.02
Section 45-32-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after the levy of the tax provided for by this part has become effective, every person
upon whom the excise tax is levied shall render to the county commission on forms prescribed
by it a true and correct statement of all sales and withdrawals of gasoline made by him, her,
or them during the preceding month, and shall furnish to the county commission such additional
information as it may require upon blanks to be formulated and furnished by the commission.
At the time of making such report, each of the above shall pay to the county commission an
amount of money equal to the excise tax levied pursuant to this part. The statement herein
required to be made by the distributor, storer, or retail dealer shall be sworn to before
some officer authorized to administer oaths, and any false statement sworn to shall constitute
perjury and upon conviction thereupon the person so convicted shall be...
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45-36-243.02
Section 45-36-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after any tax shall have been levied under authority of this part, every person upon
whom the excise tax is levied shall render to the County Commission of Jackson County on forms
prescribed by such county commission a true and correct statement of all sales and withdrawals
of gasoline and motor fuel as herein defined made by him, her, or them during the next preceding
month, liable for payment of the excise tax imposed pursuant to this part, and shall furnish
to the county commission such additional information as such county commission may require
upon blanks to be formulated and furnished by the county commission, and at the time of making
such report shall pay to the county commission an amount of money equal to the excise tax
levied under this part. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to...
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45-39-92.42
Section 45-39-92.42 Statement of sales and withdrawals. On or before the 20th day of each month
after April 11, 2002, every person upon whom the excise tax is levied shall render to the
County Commission of Lauderdale County on forms prescribed by the county commission a true
and correct statement of all sales and withdrawals of gasoline made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this subpart,
and shall furnish to the Lauderdale County Commission such additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission, and at the time of making such report shall pay to the Lauderdale County
Commission an amount of money equal to the excise tax levied under this subpart. The statement
herein required to be made by the distributor, storer, or retail dealer shall be sworn to
before some officer authorized to administer oaths, and any...
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45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after July 24, 1987, every person upon whom the excise tax is levied shall render to
the County Commission of Lowndes County on forms prescribed by such county commission a true
and correct statement of all sales and withdrawals of gasoline made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this part,
and shall furnish to the Lowndes County Commission such additional information as the Lowndes
County Commission may require upon blanks to be formulated and furnished by the Lowndes County
Commission, and at the time of making such report shall pay to the Lowndes County Commission
an amount of money equal to the excise tax levied under this part. The statement herein required
to be made by the distributor, storer, or retail dealer shall be sworn to before some officer
authorized to administer oaths, and any false statement sworn...
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45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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40-18-373
Section 40-18-373 Approved companies. In order for a company to be an approved company, all
of the following shall occur: (1) For any company that proposes a qualifying project, the
Secretary of Commerce shall make all of the following findings: a. That the project is in
fact a qualifying project; b. That the qualifying project will not decrease, directly or indirectly,
Alabama's exports; and c. That the amount of tax incentives sought are exceeded by anticipated
revenues for the state, including income, property, business privilege, utility, gross receipts,
sales, and use tax revenues that are generated by the economic activity resulting from the
project, as they arise from the following aspects of the qualifying project: 1. Construction
activities related to the qualifying project; 2. The purchase of building materials and the
initial equipping of the qualifying project; 3. The subsequent equipping of the qualifying
project; and 4. The operation of the qualifying project. (2) Upon...
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40-23-203
Section 40-23-203 Report; implementation and administration of recommendations. (a) The commission
shall make a preliminary written report of its recommended implementation plan regarding necessary
systems and programs within three months of the initial meeting of the commission. The preliminary
report approved by the commission shall be distributed for comment to the department, all
Alabama counties and municipalities, the Business Council of Alabama, and the Alabama Retail
Association. The report shall also be posted on the website of the Department of Revenue at
all times during the comment period with information about how persons or entities can provide
comment to the commission. Any comments from persons, entities, and organizations shall be
submitted in writing to the commission within 45 days of the date distributed and posted.
The commission shall review all written comments and make changes to its preliminary report
as it deems appropriate. (b) The commission shall make and...
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45-18-242
Section 45-18-242 Lodging tax levied; exemptions. (a) There is levied in Conecuh County, in
addition to all other taxes now imposed by law, a privilege or license tax paralleling the
state tax on the businesses of renting rooms, lodging, or accommodations to transients as
provided for in Chapter 26, Title 40, hereinafter referred to as the state lodging tax, in
the manner and at the rate hereinafter prescribed. (b) Upon every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, bed and breakfast facility, tourist
camp, tourist cabin, tourist court, or any other place in which rooms, lodgings, or accommodations
are rented or furnished to transients for a consideration, a privilege or license tax is levied
in an amount to be determined by application of the rate of...
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45-2-244.073
Section 45-2-244.073 Payment of tax. The sales taxes authorized to be levied in Section 45-2-244.072
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. All taxes levied in this subpart shall
be paid to and collected by the county commission at the same time and along with the collection
of the state sales tax. On or prior to the due dates of the tax herein levied each person
subject to such tax shall file with the county commission a report or return in such form
as may be prescribed by the county commission, setting 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 such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the county commission may require. (Act...
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