45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines
for false statements. The privilege license tax levied hereunder, except as 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, 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 compute the privilege license taxes due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.63.htm - 1K - Match Info - Similar pages

45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by
the State Department of Revenue, the county commission, or a private collection agency under
contract with the county commission, 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 collection agency a report in the form prescribed by the collection
agency. 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 collection agency may require. Any person
subject to the tax levied by this part may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.03.htm - 1K - Match Info - Similar pages

40-12-141
Section 40-12-141 Pianos, organs and other musical instruments. Each person engaged
in the business of selling, renting or delivering pianos, organs, small musical instruments
or all such articles in this state, either in person or by agent, consignee or broker, shall
pay $50 as a license tax to the state for each county in which he has an established place
of business, and such license shall permit him to solicit business anywhere in the state;
provided, that where such dealer does not have an established place of business in the state
but merely sells or solicits the sale of such articles, he shall pay as a state license tax
$25 in each county. The provisions of this section shall not apply to general merchants
selling as a part of their stock in trade small musical instruments, the selling price of
which does not exceed $10; provided, that the license tax on general merchants selling small
musical instruments, the selling price of which exceeds $10, but who do not sell pianos or...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-141.htm - 1K - Match Info - Similar pages

40-12-96
Section 40-12-96 Directories. Each person compiling, selling, or offering for sale directories
shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants
or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities
or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than
20,000 inhabitants, $15; provided, that this section shall not apply to directories
issued by any person in connection with or as a part of a business for which a general license
tax is provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §509.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-96.htm - 930 bytes - Match Info - Similar pages

40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every
corporation, joint stock company, or association subject to income tax under this chapter
shall file a return with the Department of Revenue for each taxable year, stating specifically
the items of its gross income and the deductions and credits allowed by this chapter. In cases
where receivers, trustees in bankruptcy, or assignees are operating the property or business
of corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-39.htm - 15K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.14.htm - 1K - Match Info - Similar pages

45-22-242.02
Section 45-22-242.02 Filing of monthly report and payment. The tax levied under this
part, except as 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 tax accrues.
On or before the twentieth day of each month after August 1, 1973, every person, firm, or
corporation on whom the taxes levied by this part are imposed, shall render to 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. The department, for good cause, may extend the time for making any return required under
this part, but the time for filing any such return shall not be extended for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.02.htm - 1K - Match Info - Similar pages

45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages

45-40-244.02
Section 45-40-244.02 Filing of monthly report and payment. The tax levied under this
part, except as 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 tax accrues.
On or before the twentieth day in each month after June 1, 2001, every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
on whom or which the taxes levied by this part are imposed, shall render to the agency, on
a form prescribed by the agency, a true and correct statement showing the gross proceeds of
the business for the next preceding month, together with such other information as the agency
may require, and at the time of making such monthly report the taxpayer shall compute the
taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for
good cause, may extend the time for making any return required under this part, but the time...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.02.htm - 1K - Match Info - Similar pages

45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.01.htm - 2K - Match Info - Similar pages