45-47-244.27
Section 45-47-244.27 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports, and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the
state sales tax statutes, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax levied in Section 45-47-244.21,
shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise...
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45-27-245.65
Section 45-27-245.65 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Escambia County,
with respect to the payment, assessment, and collection of the sales and use tax, making of
reports, keeping and preserving records, penalties for failure to pay the tax, promulgating
rules and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this subpart shall apply to the
tax levied under this subpart. Escambia County shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local act applicable to Escambia
County. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, and...
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45-4-244.46
Section 45-4-244.46 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Bibb County,
with respect to the payment, assessment, and collection of the sales and use tax, making of
reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules
and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this subpart shall apply to the
tax levied under this subpart. The county shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local acts applicable to
the county. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, including any...
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45-35-244.06
Section 45-35-244.06 Procedures for payment, assessment, and collection. All provisions of
the state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of monthly reports and keeping and preserving records with respect thereto,
interest after the due date of the tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with this subpart, when applied to the sales tax
levied in Section 45-35-244.01, shall apply to the sales tax levied in Section 45-35-244.01.
All provisions of the state use tax statutes with respect to payment, assessment, and collection
of the state use tax, making quarterly reports and keeping and preserving records with respect
thereto, interest after the due date of the state use tax,...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-11-244.08
Section 45-11-244.08 Applicability of state sales and use tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports, and keeping and preserving records with respect thereto, interest
after the due date of the state sales tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with the provisions of this part, when applied to
the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized
to be levied herein; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making of reports, and keeping and preserving
records with respect thereto, interest after the due date of...
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45-17-243.06
Section 45-17-243.06 Applicability of state sales and use tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of monthly reports, and keeping and preserving records with respect thereto,
interest after the due date of the tax, penalties for failure to pay the tax, make reports
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with the provisions of this part, when applied to
the sales taxes authorized to be levied in Section 45-17-243.01, shall apply to the sales
taxes authorized to be levied in Section 45-17-243.01; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports, and keeping and preserving records with respect...
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45-18-243.06
Section 45-18-243.06 Applicability of parallel state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part to the tax levied
under this part, and to the administration and enforcement of this part, are...
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45-19-243.06
Section 45-19-243.06 Applicability of parallel state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part to the tax levied
under this part, and to the administration and enforcement of this part, are...
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