45-14-243.03
Section 45-14-243.03 Monthly report. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall thereafter include...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.03.htm - 1K - Match Info - Similar pages
45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied, each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.22.htm - 1K - Match Info - Similar pages
45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.14.htm - 1K - Match Info - Similar pages
45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Cullman County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department, on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Cullman County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.37.htm - 1K - Match Info - Similar pages
45-26-244.03
Section 45-26-244.03 Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue 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 credit collections made during the preceding month, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.03.htm - 1K - Match Info - Similar pages
45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.33.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
45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from each producer of coal in Marshall County a privilege or license tax to be known as a severance tax. The rate of the tax shall be established by the county commission. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. The amount collected from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed to the district from which the coal was mined. (c) The Marshall County Commission shall require each producer of coal in such county to file with the commission a surety bond approved by the commission guaranteeing payment of the severance tax levied in accordance with this section. (d) The State Department of Revenue shall collect the severance tax levied by this section in addition to the severance tax levied by Chapter 13 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-246.htm - 2K - Match Info - Similar pages
45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds. (a) This section shall only apply to Bullock County. (b) As used in this section state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including the sale of items and property by persons who are not engaged in the business of retail sales or casual sales. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages
45-9-245.07
Section 45-9-245.07 Charge for collection. The collection agency may charge Chambers County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Chambers County Commission. The charge shall not exceed two percent of the total amount of the tax collected in the county if collected by the Department of Revenue or the actual cost of collection, whichever is less. If collected by an entity or agency other than the state, the collection charge shall be two percent of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Chambers County for that month. The collection agency shall pay into the Chambers County General Fund all amounts collected under this part, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.07.htm - 1K - Match Info - Similar pages
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