45-27-245
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged or continuing within Escambia County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.htm - 7K - Match Info - Similar pages

45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, 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, every person on whom the tax is levied by
this part 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 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 the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.02.htm - 2K - 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

45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, 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 county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages

45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part,
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 part 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 the 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 the tax until after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.02.htm - 2K - 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

45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart,
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 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 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 the tax until...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.02.htm - 2K - Match Info - Similar pages

40-12-51
Section 40-12-51 Automobile dealers. Each person dealing in, selling, or purchasing for resale
automobiles, trucks, or other self-propelled vehicles shall pay an annual state license as
provided in this section and shall pay a county license tax of one half the amount of his
state license tax for the use of the counties. The following license taxes shall be paid by
each dealer, each agent, or other person, except agents of a dealer who have procured the
licenses required in the following section: In cities and towns of 50,000 or more inhabitants,
$140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants, $100; in cities
and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities and towns of
over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of over 2,500 and
not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less inhabitants, $30;
in all other places, whether incorporated or not, $30; provided, that a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-51.htm - 1K - Match Info - Similar pages

45-22-243.01
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation (including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages

45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages