45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart
may be collected by the State Department of Revenue or a private firm 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 pursuant to this subpart may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person shall...
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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102
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. 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 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...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant
to this subpart shall be collected by the State Department of Revenue or otherwise as provided
by resolution of 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 department a report in the form prescribed by the department.
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 pursuant to this subpart, 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 department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected
by the State Department of Revenue, or other entity as authorized by 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 department
a report in the form prescribed by the department. 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 department may require. Any person subject to the tax levied by this subpart may
defer reporting credit sales until after their collection, and in the event the person defers
reporting them, the person shall thereafter include in each monthly report all...
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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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45-27-245.04
Section 45-27-245.04 Administration and collection of taxes. All or any portion of the
taxes levied within Sections 45-27-245 and 45-27-245.02 shall be administered and collected
either by the State Department of Revenue, as provided for within Sections 40-12-6 and 40-12-7,
or by such other collection agent, firm, or entity authorized to collect and disperse the
same, as may from time to time be selected and approved by resolution given from the County
Commission of Escambia County, Alabama, upon such terms as may be adopted within the resolution.
(Act 97-549, p. 962, §5.)...
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45-42-243.02
Section 45-42-243.02 Taxes as lien to property. All taxes imposed by this part, together
with such interest and penalties as may be imposed herein, shall be a lien upon the property
of any person, firm, or corporation due to pay such taxes under this part, and all of the
provisions of the revenue laws of the State of Alabama applying to, or with reference to,
the enforcement of liens for license taxes due the State of Alabama shall apply fully to the
collection of the taxes imposed by this part, and the State Department of Revenue, for the
use and benefit of Limestone County, shall collect or enforce such taxes in the manner and
form therein provided, and as further provided in Section 45-42-243.03. (Acts 1957,
No. 68, p. 106, § 3.)...
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45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge Cherokee County for collecting the sales tax
levied under this subpart such amount or percentage of total collections as may be agreed
upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall
not, in any event, exceed 10 percent of the total amount of the sales tax collected in the
county under this subpart. Such charge for collecting such sales tax may be deducted each
month from the gross revenues from such sales tax before certification of the amount of the
proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay
into the State Treasury all tax collected under this subpart, as such tax is received by the
Department of Revenue, and on or before the first day of each successive month (commencing
with the month following the month in which the department makes the first collection...
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45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The tax levied by this part shall be collected by the State Department of Revenue, the county,
or by contract to a business that collects sales tax 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 department a report in the form prescribed by the department.
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 department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after...
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45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part shall be collected
by the State Department of Revenue 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 department a report in the form prescribed by the department.
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 department 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 shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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