45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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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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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 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; and the taxes levied in Section 45-47-244.22
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 hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. 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 and the state use tax. On or prior to
the due dates of the taxes herein 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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45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section 45-22-243.01
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; and the use taxes levied in Section 45-22-243.02
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 hereunder, each such quarterly period to end on the last
day of each of the months of March, June, September, and December. The sales taxes levied
in Section 45-22-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes levied in Section 45-22-243.02 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and...
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45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied in Section
45-40-245.31 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; and the use taxes authorized
to be levied in Section 45-40-245.32 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 hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-40-245.31 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-40-245.32
shall be paid to and collected by the State Department...
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45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied in
Section 45-41-244.51 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; and the use taxes authorized
to be levied in Section 45-41-244.52 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 hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-41-244.51 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-41-244.52
shall be paid to and collected by the State...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized
to be levied in Section 45-1-243.01 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;
and the use taxes authorized to be levied in Section 45-1-243.02 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 hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-1-243.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales taxes
authorized to be levied in Section 45-10-244.01 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;
and the use taxes authorized to be levied in Section 45-10-244.02 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 hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-10-244.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-10-244.02 shall be paid to and...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene 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 amount of the tax shall be
equal to one percent of 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 levied 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 included in the tax levied by...
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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...
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