45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60
shall be due and payable quarterly on or before the 20th day of the month next succeeding
each quarterly period during which the storage, use, or other consumption, of the tangible
personal property became taxable, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. All taxes levied pursuant to 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 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 prescribed by...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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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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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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45-40-245.37
Section 45-40-245.37 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports and keeping and preserving records with respect thereto, interest after
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the states sales tax statutes, 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 sales tax authorized to
be levied in Section 45-40-245.31 shall apply to the sales taxes authorized to be levied in
Section 45-40-245.31; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making quarterly reports and keeping and
preserving records with respect thereto, interest after the due date of...
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45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section 45-41-244.20
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-41-244.20
shall be due and payable quarterly on or before the 20th day of the month next succeeding
each quarterly period during which the storage, use, or other consumption, of the tangible
personal property became taxable, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. All taxes levied pursuant to 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 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 prescribed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.22.htm - 2K - Match Info - Similar pages

45-41-244.57
Section 45-41-244.57 Applicability of state provisions. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports and keeping and preserving records with respect thereto, interest after
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the state sales tax statutes, 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 sales taxes authorized to
be levied in Section 45-41-244.51, shall apply to the sales taxes authorized to be levied
in Section 45-41-244.51; and all provisions of the state use tax statutes with respect to
payment, assessment, and collection of the state use tax, making quarterly reports and keeping
and preserving records with respect thereto, interest after the due date...
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45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01
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; the use tax levied pursuant to Section
45-43-246.01 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, each such quarterly period to end on the
last day of each of the months of March, June, September, and December. All taxes levied pursuant
to 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 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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45-47-244.27
Section 45-47-244.27 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports, and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the
state sales tax statutes, 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 levied in Section 45-47-244.21,
shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise...
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45-9-245.06
Section 45-9-245.06 Application of state sales tax statutes. All provisions of the state sales
and use tax statutes with respect to the payment, assessment, and collection of the state
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 state sales and use
tax, and the administration and enforcement of the state sales and use tax statutes which
are not inconsistent with this part shall apply to the tax levied under this part. The collection
agency shall have and exercise the same powers, duties, and obligations with respect to the
tax levied under this part that are imposed on the commissioner and department by the state
sales and use tax statutes. All provisions of the state sales and use tax statutes that are
made applicable by this part to the tax levied under this part, and to the administration
and enforcement of this part, are incorporated by reference and made a part of...
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