45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2) COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation. (7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any particular time, each incorporated municipality in the county other than the City of Cullman which at the time exists in the county and which shall have been incorporated prior to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.90.htm - 3K - Match Info - Similar pages
45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the meanings respectively ascribed to them in that act and article, as heretofore amended, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - Match Info - Similar pages
45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue, or by such other collecting entity as the Elmore County Commission may select, 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 collecting agent a report in the form prescribed by the collecting agent. 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 collecting agent 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.33.htm - 1K - Match Info - Similar pages
45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used in this subpart, shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality of the county and Colbert County created pursuant to Subpart 1, commencing with Section 45-17-90, of Part 1, Article 9, Chapter 17 of this title and Subpart 1, commencing with Section 45-39-92, of Part 3, Article 9 of this chapter, and includes its successors and assigns, if any, and any agency or instrumentality that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto. (3) COLBERT COUNTY. Colbert County in the State of Alabama. (4) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality of the county and Colbert County, that has been, or is to be, created pursuant to Part 2, commencing with Section 45-17-91.20, of Article...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.40.htm - 3K - Match Info - Similar pages
45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures comprising the county courthouse in Opelika, Alabama, as the buildings and structures may from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER. A new building or structure (or group thereof) designed for use by the county and its agencies as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant office and other ancillary facilities. (7) MONTH. A calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.50.htm - 3K - Match Info - Similar pages
45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.63.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.83.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.02.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.22.htm - 1K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
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