45-41-244.57
Section 45-41-244.57 Applicability of state provisions. 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 taxes authorized to
be levied in Section 45-41-244.51, shall apply to the sales taxes authorized to be levied
in Section 45-41-244.51; 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 the due date...
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45-43-246.07
Section 45-43-246.07 Applicability of state provisions. 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 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 pursuant to Section 45-43-246.01,
shall apply to the county tax levied; 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 comply with the...
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45-40-245.37
Section 45-40-245.37 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
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the states 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 authorized to
be levied in Section 45-40-245.31 shall apply to the sales taxes authorized to be levied in
Section 45-40-245.31; 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 the due date of...
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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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45-35-244.06
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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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, 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 tax is due or who is...
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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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