45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part 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 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 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 monthly report all credit collections made during the preceding month, and shall pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.03.htm - 1K - Match Info - Similar pages
45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part 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 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 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 monthly report all credit collections made during the preceding month, and shall pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.03.htm - 1K - Match Info - Similar pages
45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except as otherwise provided, shall be due and payable to the Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after the effective date of the taxes, every person on whom the tax is levied by this subpart shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the department demands and requires. At the time of making the monthly report, the taxpayer shall compute and pay to the department the amount of taxes shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying the tax until after the person has received payment of the items, articles, or accommodations...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.27.htm - 2K - Match Info - Similar pages
45-2-244.073
Section 45-2-244.073 Payment of tax. The sales taxes authorized to be levied in Section 45-2-244.072 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. All taxes levied in this subpart shall be paid to and collected by the county commission 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 county commission a report or return in such form as may be prescribed by the county commission, 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 county commission may require. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.073.htm - 1K - Match Info - Similar pages
45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by this subpart shall constitute a debt due Baldwin County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, 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. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the state Department of Revenue has for collection of the state sales tax. The Baldwin County Commission shall have full authority to employ such special counsel as it deems necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.075.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.03.htm - 2K - Match Info - Similar pages
45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to this subpart, the County Commission of Lauderdale County shall issue execution for the collection of the same, directed to the Lauderdale County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.47.htm - 1K - Match Info - Similar pages
45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin County to enforce this subpart 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. Provided, however, upon resolution of the Franklin 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 subpart. The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue, if requested by resolution of the Franklin County Commission, to collect all county privilege licenses or taxes specified in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.32.htm - 2K - Match Info - Similar pages
45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, 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 shall apply to any tax collected pursuant to this subpart. The county commission, and its designee, shall have and exercise the same powers, duties, and obligations with respect to any county tax levied that are imposed upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively, by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable by this subpart to any tax levied and to the administration and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.03.htm - 1K - Match Info - Similar pages
45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Colbert County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Colbert County shall issue execution for the collection of the same, directed to the Colbert County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.47.htm - 1K - Match Info - Similar pages
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