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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized;
election to file quarterly, semi-annually, or annually; extension of time for making return.
(a) The taxes levied under this division, except as otherwise provided in subsection (d),
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. (b) Except as otherwise provided in subsection
(d), on or before the 20th day of each month, every person on whom the taxes levied by this
division are imposed shall report to the department, on a form prescribed by the department,
a true and correct statement showing such information as the department may require, and shall
pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes
under this division whose average monthly state sales tax liability was two thousand five
hundred dollars ($2,500) or greater during the preceding calendar year shall make...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-7.htm - 4K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
herein provided, a privilege or license tax on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, as follows: (1) Upon every person, firm, or corporation (not including
the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) 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 evidence of debt or stocks), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided a privilege or license tax on account of
the business activities and in the amount to be determined by the application of rates against
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, and 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.01.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), 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. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-3.htm - 3K - Match Info - Similar pages
40-29-28
Section 40-29-28 Redemption of property. (a) Before sale. Any person whose property
has been levied upon hereunder or subject to execution under Section 40-2-11 shall
have the right to pay the amount due, together with the expenses of the proceeding, if any,
to the commissioner or his delegate at any time prior to the sale thereof, and upon such payment
the commissioner or his delegate shall restore such property to him, and all further proceedings
in connection with the levy on such property shall cease from the time of such payment. (b)
Redemption of real estate after sale. (1) PERIOD. The owners of any real property sold as
provided in Section 40-29-26, their heirs, executors, or administrators, or any person
having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted
to redeem the property sold, or any particular tract of such property, at any time within
one year after the sale thereof. Real property purchased by the state at said sale may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-28.htm - 2K - Match Info - Similar pages
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
45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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