45-39-92.44
Section 45-39-92.44 Report of business location and postal address; change of address. Within
30 days after any tax shall have been levied under authority of this subpart, every distributor,
storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale
County shall make a report on blanks furnished under Section 45-39-92.42 to the Lauderdale
County Commission, showing the place and post office address at which he or she is engaged
in the business of distributor or storer or retail dealer in gasoline or motor fuel within
Lauderdale County, which information shall be entered by the Lauderdale County Commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the Lauderdale County Commission of
such removal giving the former place and post office address and also...
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45-39-221
Section 45-39-221 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AUTHORIZING RESOLUTION.
The resolution adopted by the governing body of the City of Florence or the county, in accordance
with this part, that authorizes the organization of the tourism board. (2) BOARD. The board
of directors of the tourism board. (3) CODE. This code and all amendments thereto and, with
respect to any particular title, chapter, article, division, section, or other portion thereof,
any act of the Legislature or other code preceding such portion of this code or subsequently
replacing the same. (4) COUNTY. Lauderdale County, Alabama. (5) COUNTY LODGING TAX. That certain
tax levied pursuant to Part 5, commencing with Section 45-39-244, of Article 24 of this chapter.
(6) DIRECTOR. A member of the board. (7)...
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45-3A-51.12
Section 45-3A-51.12 Disposition of funds. All state, local and municipal laws or ordinances
to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds
of any municipal taxes levied, including any levy collected by the Department of Revenue,
in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations
to transients within the City of Eufaula shall be distributed, after deduction of cost of
collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce,
for the public purpose of promoting tourism and economic development and 40 percent of the
combined total to the Eufaula City General Fund. (Act 96-620, p. 986, §13.)...
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45-10-243.02
Section 45-10-243.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the department
the amount of tax shown due. A person subject to the tax who conducts business on a credit
basis may defer reporting and paying the tax until after the person has received payment of
the items, articles, or accommodations furnished. In the event the taxpayer defers...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except
as otherwise provided, shall be due and payable to the Department of Revenue on or before
the 20th day of the month next succeeding the month in which the tax accrues. On or before
the 20th day of each month after the effective date of the taxes, every person on whom the
tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, a true and correct statement showing the gross proceeds of the business
subject to the tax for the then preceding month, together with other information as the department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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45-2-244.160
Section 45-2-244.160 Privilege license fee. (a)(1) The Baldwin County Commission may levy a
privilege license fee in an amount not to exceed five cents ($.05) per visual entertainment
device on the rental of each visual entertainment device in the county. This fee is in addition
to all other taxes heretofore levied. (2) For the purposes of this section, the term "visual
entertainment device" includes, but is not limited to, video cassettes, compact discs
(CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other
visual images, including cartoons, video games, or other visual entertainment. (b) Each person,
firm, partnership, corporation, or other business venture which rents visual entertainment
devices shall report the rentals thereof each month on a form provided by the Baldwin County
tax collecting official and pay the fees to the tax collecting official in the same method
and manner as prescribed in Article 1 of Title 40, as last amended or otherwise...
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45-2-244.181
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license taxes
of every kind now or hereinafter imposed by law, which shall be collected as herein provided,
a privilege or license tax on each person engaging or continuing within the county in the
business of leasing or renting tangible personal property, and such tax shall be in the amounts
to be determined by the application of the rates against gross proceeds as follows: At a rate
up to four percent set by a resolution of the county commission of the gross proceeds derived
by the lessor or renter from the lease or rental of tangible personal property, provided the
privilege or license tax on each person engaging or continuing within this county in the business
of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
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45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute
the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds
of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five
percent of the proceeds shall be distributed to the municipality where the lodging accommodation,
room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging
located in the planning jurisdiction of the municipality. The proceeds shall be used by the
municipality for the promotion of tourism, recreation, and conventions. (b) There is established
a tourism board in Lauderdale County consisting of the following members to be appointed as
follows: (1) Two members appointed by the Lauderdale County Commission for a term of four
years. (2) Two members appointed by the City of Florence governing body for a term of three
years. (3) One member appointed jointly by the...
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45-1-245.02
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the Department of Revenue on or
before the 20th day of the month next succeeding the month in which the tax accrues. On or
before the 20th day of each month, every person on whom the tax is levied by this part shall
render to the Department of Revenue on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business subject to the tax for the then preceding
month, together with other information as the department requires. At the time of making the
monthly report, the taxpayer shall compute and pay to the department the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer reporting
and paying the tax until after the person has received payment of the items, articles, or
accommodations furnished. In the event the taxpayer defers reporting and...
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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
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