45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01
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; the use tax levied pursuant to Section
45-43-246.01 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable, each such quarterly period to end on the
last day of each of the months of March, June, September, and December. All taxes levied pursuant
to 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 and the state use tax. On or prior
to the due dates of the taxes levied each person subject to such taxes shall file with the
State Department of Revenue a report or return in such form as may be...
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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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28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
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40-17-186
Section 40-17-186 When statements to be rendered and tax paid. On or before the twentieth day
of each calendar month, every person liable hereunder shall render to the Department of Revenue
a true and correct statement of all sales and withdrawals of the products herein taxed and
at the same time pay to the Department of Revenue an amount of money equal to the excise tax
herein levied. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §645.)...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22
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 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...
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45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied
in this part 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...
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45-35-242.05
Section 45-35-242.05 License; surety bond; distributor requirements; audits; records. (a) All
distributors or individuals who are subject to the tax herein levied shall acquire a license
therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year.
(b) Each distributor, individual, or other person or party who is subject to the tax herein
levied shall also be required to post a surety bond in a minimum amount of ten thousand dollars
($10,000) with the county license commissioner, prior to obtaining a license. (c) Any service
station owner or operator in Houston County who directly or indirectly purchases gasoline
or gasohol from a non-licensed distributor or individual shall be deemed a distributor, for
purposes of this part, and shall comply with all requirements of this part. (d) The license
commissioner is authorized to perform audits, or to have audits performed, on any individual,
distributor or association which, in the commissioner's opinion, has...
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45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages