45-44-247.01
Section 45-44-247.01 Definitions. As used in this part, the following words have the following
meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by the state sales
and use tax statutes and such other acts applicable to Macon County, including, but not limited
to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-337, §2.)...
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45-5-246.07
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall be remitted
to Blount County as all other sales and use taxes applicable to the county, whether imposed
by state statutes or local act. All net proceeds from the tax authorized by this part shall
be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually
shall be remitted to the Blount County Commission for disbursement equally to the fire departments
with ISO ratings of 9 or below located within Blount County, which shall include the Blount
County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County
Commission restricted to the general maintenance and construction of county roads and bridges
classified as farm-to-market roadways, major or minor collectors, or other roadways that have
previously received federal aid, with the first 100 miles of roadways so described, to be
renovated pursuant to step two of the moving Blount County...
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45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected
under this part shall be remitted to Blount County as all other sales and use taxes applicable
to the county, whether imposed by state statutes or local act. All net proceeds from the tax
authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars
($50,000) collected annually shall be remitted to the Blount County Commission for disbursement
equally to the fire departments with ISO ratings of 9 or below located within Blount County,
which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent
(50%) to the Blount County Commission restricted to the general maintenance and construction
of county roads and bridges classified as farm-to-market roadways, major or minor collectors,
or other roadways that have previously received federal...
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45-22-243.65
Section 45-22-243.65 Application 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 reports,
and keeping and preserving records with respect thereto, interest after due date of 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 45-22-243.60, 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 state use tax statutes, the promulgation of...
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45-41-244.26
Section 45-41-244.26 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 in Section 45-41-244.20, 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 state...
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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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45-14-243.06
Section 45-14-243.06 Applicability of parallel 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, penalties
for failure to pay the tax, 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 tax levied in Section
45-14-243.02 shall apply to the county tax levied under this part. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this part that are imposed on
such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this part to the...
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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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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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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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