45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman 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 pursuant
to this subpart, 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 pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...

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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant
to this subpart shall be collected by the State Department of Revenue or otherwise as provided
by resolution of 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 pursuant to this subpart, 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 pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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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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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale 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 section 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 section shall constitute a separate offense. (1) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Hale County
Tax...
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45-2-244.132
Section 45-2-244.132 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 Baldwin 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 section 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 section shall constitute a separate offense.
(b) The State Department of Revenue or, as otherwise provided by resolution of the county
commission, the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages

45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy
tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Barbour 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 section 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 sections hall
constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Barbour County Tax Collector shall...
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45-46-243.02
Section 45-46-243.02 Violations; 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 Marengo 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 section 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 section shall constitute a separate offense.
(b) The State Department of Revenue or, as otherwise provided by resolution of the county
commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant
to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages

45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section
45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. 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...
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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this
part, except as otherwise provided, shall be due and payable to the Covington County Commission,
or Department of Revenue, or other collection agent as may be designated by resolution of
the county commission, 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, every person on whom the tax
is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, 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 designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.02.htm - 2K - Match Info - Similar pages

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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