45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county 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 shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, 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 the sales and the...
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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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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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45-15-241.03
Section 45-15-241.03 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, interest after due date of tax, 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 levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as 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 taxes levied, and to the
administration of this part are incorporated herein by...
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45-20-243.03
Section 45-20-243.03 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, interest after due date of tax, 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 levied tax. The designated
collection agent shall have and exercise the same powers, duties, and obligations with respect
to the district taxes levied as imposed on the designated collection agent, by the state lodging
tax statutes. All provisions of the state lodging tax statutes that are made applicable to
this part, to the taxes levied, and to the administration of this part are incorporated herein
by reference and made a part as if fully set forth....
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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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45-26-246.03
Section 45-26-246.03 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, interest after due date of tax, or otherwise;
the adoption of rules 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 levied tax. The county shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the Commissioner of the Department of Revenue 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 taxes levied, and to the administration of this part are incorporated
herein by reference and made a part as if fully set...
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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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45-41-242.03
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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45-1-245.03
Section 45-1-245.03 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, interest after due date of tax, or otherwise;
the adoption of rules 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 levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as 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 taxes levied, and to the
administration of this part are incorporated herein by reference...
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