45-22-242.10
Section 45-22-242.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports, and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this part when
applied to the tax levied by this part, shall apply to the county tax levied. The commissioner
of revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the county taxes levied as are imposed on the commissioner and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable to this part to the county taxes...
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45-39-244.03
Section 45-39-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this part when applied to the tax levied by this
part, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this part to the county taxes levied and to the...
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45-40-244.10
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, and compliance generally with the state lodging tax statutes, the rules and regulations
promulgated with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall
have and exercise the same powers, duties, and obligations with respect to the county tax
levied hereby as are imposed on the Commissioner of Revenue of the state and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable by this part to the county tax levied hereby...
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45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this article when applied to the tax levied by this
article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this article to the county taxes levied and to the...
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45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions
of the sales and use tax statutes, whether imposed by state statutes or local act applicable
to Blount County, with respect to the payment, assessment, and collection of the 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 sales and use tax, and the administration
and enforcement of the sales and use taxes which are not inconsistent with this part shall
apply to the tax authorized under this part. The county shall have and exercise the same powers,
duties, and obligations with respect to the tax authorized under this part as imposed by the
existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions
of the existing sales and use tax statutes that are made applicable by this part, and the
administration and enforcement of this part, are...
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45-3A-51.10
Section 45-3A-51.10 Application of part. All provisions of the state lodging tax statutes with
respect to payment, assessment and collection of the state lodging tax, making of reports
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules
and regulations with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the city tax levied. All
provisions of the state lodging tax statutes that are made applicable to this part to the
city taxes levied and to the administration of this part are incorporated herein by reference
and made a part hereof as if fully set forth herein. (Act 96-620, p. 986, §11.)...
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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
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 sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. 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 the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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45-21-241.22
Section 45-21-241.22 Payment of tax. 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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45-43-246.33
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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