45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

45-22-243.98
Section 45-22-243.98 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the taxes levied herein the costs to the department
of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of
the total amount of the taxes collected hereunder. Such charge for collecting the taxes for
the county may be deducted each month from the tax proceeds collected before the amount of
the proceeds due the county for that month is certified as provided in this section. The commissioner
shall pay into the State Treasury all taxes collected under this subpart, as such taxes are
received by the State Department of Revenue; and on or before the first day of each successive
month (commencing with the month next succeeding the month in which the department makes the
first collection hereunder) the commissioner shall certify to the Comptroller the amount of
taxes collected under this subpart and paid by him or her into...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.98.htm - 2K - Match Info - Similar pages

45-40-245.38
Section 45-40-245.38 Charge for collection. The State Department of Revenue shall charge the
county for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section. The
commissioner shall pay into the State Treasury all taxes collected under this subpart, as
such taxes are received by the State Department of Revenue; and on or before the first of
each successive month, commencing with the month next succeeding the month in which the department
makes the first collection of any of the taxes authorized to be levied hereunder, the commissioner
shall certify to the Comptroller the amount of taxes collected under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.38.htm - 2K - Match Info - Similar pages

45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.01.htm - 6K - Match Info - Similar pages

45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State 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 article 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 such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.02.htm - 2K - Match Info - Similar pages

45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.07.htm - 2K - Match Info - Similar pages

45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county,
for collecting the taxes authorized to be levied herein, the costs of the department in collecting
the taxes; provided such charge shall not, in any event, exceed five percent of the total
amount of the taxes collected hereunder. Such charge for collecting the taxes for the county
may be deducted each month from the tax proceeds collected before the amount of the proceeds
due the county for that month is certified as provided in this section. The commissioner shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the first day of each successive month
(commencing with the month next succeeding the month in which the department makes the first
collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify
to the Comptroller the amount of taxes collected under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.58.htm - 1K - Match Info - Similar pages

45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.04.htm - 2K - Match Info - Similar pages

45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages