45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by
the State Department of Revenue, or a private firm under contract with the county commission,
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 collection
agency a report in the form prescribed by the collection agency. 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 collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
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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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45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be
paid to and collected by the State Department of Revenue at the same time and in the same
manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein
levied each person subject to such tax shall file with the State Department of Revenue a report
or return in such form as may be prescribed by the department, 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 State Department of Revenue may require.
Any person subject to the tax levied may defer reporting credit sales until after their collection,
and in the event such person so defers reporting them, such person shall...
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45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected
by the State Department of Revenue, or a private firm under contract with the county commission,
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 collection
agency a report in the form prescribed by the collection agency. 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 collection agency 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 thereafter...
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45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart
may be collected by the State Department of Revenue or a private firm under contract with
the county commission, 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 collection agency a report in the form prescribed by the collection agency.
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 collection agency may require. Any person subject
to the tax levied pursuant to 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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45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected
by the State Department of Revenue, or other entity as authorized by the county commission,
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 subpart may
defer reporting credit sales until after their collection, and in the event the person defers
reporting them, the person shall thereafter include in each monthly report all...
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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by
the State Department of Revenue, the county commission, or a private collection agency under
contract with the county commission, 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 collection agency a report in the form prescribed by the collection
agency. 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 collection agency may require. Any person
subject to the tax levied by this part may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person...
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45-10-244.33
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the months in which
the tax accrues. 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.
On or prior to the due dates of the tax herein levied each person subject to such tax shall
file with the State Department of Revenue a report or return in such form as may be prescribed
by the department, 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...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette 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 Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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