45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21
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; and the taxes levied in Section
45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable hereunder, each such quarterly period to
end on the last days of each of the months of March, June, September, and December. All taxes
levied in this subpart shall be paid to and collected by the State Department of Revenue at
the same time and along with the collection of the state sales tax and the state use tax.
On or prior to the due dates of the taxes herein levied, each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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 Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section
45-22-243.01 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; and the use taxes levied
in Section 45-22-243.02 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes levied in Section 45-22-243.01 shall be paid to and collected by the
State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes levied in Section 45-22-243.02 shall be paid
to and collected by the State Department of Revenue at the same time as and along with the
payment and...
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45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied
in Section 45-40-245.31 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; and the
use taxes authorized to be levied in Section 45-40-245.32 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-40-245.31 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-40-245.32 shall be paid to and collected by the
State Department...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-1-243.01 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; and the use taxes authorized to be levied in Section 45-1-243.02 shall
be due and payable quarterly on or before the twentieth day of the month next succeeding each
quarterly period during which the storage, use, or other consumption of the tangible personal
property became taxable hereunder, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. The sales taxes authorized to be levied
in Section 45-1-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes authorized to be levied in Section 45-1-243.02 shall be paid to and collected...

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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.01 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; and the use taxes authorized to be levied in Section 45-10-244.02
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
day of each of the months of March, June, September, and December. The sales taxes authorized
to be levied in Section 45-10-244.01 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and collection of the state sales
tax; and the use taxes authorized to be levied in Section 45-10-244.02 shall be paid
to and...
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45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly
and continually making sales of tangible personal property for storage, use, or other consumption
in Covington 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 the 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, 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 property...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only
apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever
used in this section, have the same meanings respectively ascribed to them, in those
sections except where the context herein clearly indicates a different meaning. In addition,
the following words, terms, and phrases where used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) COUNTY.
Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar
month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES.
Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the 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 the 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 20th day of the
month next succeeding following the close of each quarterly period, each registered seller
shall file with the State Department of Revenue a return for the then preceding quarterly
period in such form as may be prescribed by the State Department of...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
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