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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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such 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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45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied
by this part shall be collected by Coffee County in the same manner and subject to the same
exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied
shall constitute a debt due the 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 county shall receive the tax, enforce this
part, and have and exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.01.htm - 1K - Match Info - Similar pages

45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Henry County to enforce this part upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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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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45-22-243.97
Section 45-22-243.97 Applicability of state sales and use 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 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 tax levied
in Section 45-22-243.91, shall apply to the tax levied in the Section 45-22-243.91;
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 the state use tax, penalties for failure...

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45-22-243.07
Section 45-22-243.07 Application 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 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 levied in Section
45-22-243.01, shall apply to the sales taxes levied in Section 45-22-243.01, 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 the state use tax, penalties for...
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45-35-244.06
Section 45-35-244.06 Procedures for payment, assessment, and collection. 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 tax levied in Section 45-35-244.01, shall apply to the sales tax levied
in Section 45-35-244.01. 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 the state
use tax,...
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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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