45-26-244.03
Section 45-26-244.03 Payment of tax. The tax levied by this subpart 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 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 credit collections made during the preceding month, and...
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45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless
otherwise provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 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.
All taxes levied in this subpart shall be paid to and collected by the Houston County Commission,
or its designee, at the same time as state sales tax is due to be paid to...
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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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45-10-244.33
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the months in which
the tax accrues. All taxes levied in 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.
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...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102
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 State Department of Revenue 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 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...
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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a)
This section shall apply only in Butler County. (b) The purpose of this section
is to conserve revenue and promote the public convenience in the county by consolidating the
office of tax assessor and the office of tax collector into one county office designated as
the office of county revenue commissioner. (c) At the expiration of the term of office of
the tax assessor and the office of the tax collector of the county ending September 30, 2009,
or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy,
the office of county revenue commissioner shall be established. If the office of county revenue
commissioner is established upon the occurrence of a vacancy in either the office of tax assessor
or the office of tax collector, the tax assessor or the tax collector, as the case may be,
remaining in office shall be the county revenue commissioner for the remainder of the...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied
pursuant to this article, less an amount to cover the expenses of administration and collection
and one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) 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 engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by...
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