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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) 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 reports, keeping and preserving records, providing for 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 subpart shall apply to the tax levied under this subpart. (b)
The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.36.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.07.htm - 2K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion County in the business of selling at retail any
tangible personal property whatsoever, including merchandise and commodities of every kind
and character, (not including, however, bonds or other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, 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 county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages
45-30-241.02
Section 45-30-241.02 Statement of sales and withdrawals. On or before the 20th day of each
month after this part has become effective, every person upon whom the excise tax is levied
shall render to the County Commission of Franklin County on forms prescribed by such county
commission a true and correct statement of all sales and withdrawals of gasoline and motor
fuels made by him or her or them during the next preceding month and a statement of all sales
and withdrawals of gasoline and motor fuels made by him or her during the next preceding month
of which he or she is liable for payment of the excise tax imposed pursuant to this part.
He or she shall also furnish to the Franklin County Commission such additional information
as the Franklin County Commission may require upon blanks to be formulated and furnished by
the Franklin County Commission. At the time of making such reports, he or she shall pay to
the Franklin County Commission an amount of money equal to the excise tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.02.htm - 1K - Match Info - Similar pages
45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.02.htm - 1K - Match Info - Similar pages
40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.27.htm - 2K - Match Info - Similar pages
45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-247.htm - 5K - Match Info - Similar pages
11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
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