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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.04.htm - 2K - Match Info - Similar pages

45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages

45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipt from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.03.htm - 1K - Match Info - Similar pages

45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section
shall only apply to Choctaw 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 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 additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages

45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance of license; certificate of
assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient
procedure for assessment and collection of taxes due on same, no licenses shall be issued
to operate motor vehicles on the public highways of this state, nor shall any transfer be
made by the probate judge until the ad valorem tax on such vehicles shall have been paid to
the county for the preceding year as evidenced by receipt from the judge. Every person, firm,
or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on
the public highways of Alabama shall first return such motor vehicle for ad valorem taxation
purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in the office. The license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.04.htm - 1K - Match Info - Similar pages

45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.02.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.95.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages

45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer of license;
certificate of assessment. To prevent motor vehicles from escaping taxation and to provide
for a more efficient procedure for assessment and collection of taxes due on same, no licenses
shall be issued to operate motor vehicles on the public highways of this state, nor shall
any transfer be made by the judge of probate until the ad valorem tax on such vehicles shall
have been paid to the county for the preceding year as evidenced by receipts from the judge.
Every person, firm, or corporation driving or owning a motor vehicle who desires to operate
a motor vehicle on the public highways of Alabama shall first return such motor vehicle for
ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon,
and shall make a duplicate of the tax receipt and keep same on file in his or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.24.htm - 1K - Match Info - Similar pages

45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the judge of probate until, the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.24.htm - 1K - Match Info - Similar pages