45-10-243.03
Section 45-10-243.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this part when applied to the tax levied by this part, shall apply to the levied tax. The
Commissioner of Revenue and the Department of Revenue shall have and exercise the same powers,
duties, and obligations with respect to the district taxes levied as imposed on the commissioner
and the department, respectively, by the state lodging tax statutes. All provisions of the
state lodging tax statutes that are made applicable to this part, to the taxes levied, and
to the administration of this part are incorporated...
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45-10-244.07
Section 45-10-244.07 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 subpart, when applied
to the sales taxes authorized to be levied in Section 45-10-244.01, shall apply to the sales
taxes authorized to be levied in Section 45-10-244.01, 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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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency 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
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency 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
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-246.05
Section 45-11-246.05 Applicability of state provisions. All existing provisions of the sales
and use tax statutes, whether imposed by state statutes or local act applicable to Chilton
County, with respect to the payment, assessment, and collection of the sales and use tax,
making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting
rules and regulations with respect to the sales and use tax, and the administration and enforcement
of the sales and use taxes which are not inconsistent with this part shall apply to the taxes
levied under this part. The county shall have and exercise the same powers, duties, and obligations
with respect to the taxes levied under this part as imposed by the existing sales and use
tax statutes, whether imposed by state statutes or local act applicable to the county. All
provisions of the existing sales and use tax statutes that are made applicable by this part
to the taxes levied under this part, including any provisions...
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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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45-15-241.03
Section 45-15-241.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with this part
when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as imposed on the commissioner and
the department, respectively, by the state lodging tax statutes. All provisions of the state
lodging tax statutes that are made applicable to this part, to the taxes levied, and to the
administration of this part are incorporated herein by...
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45-2-243.28
Section 45-2-243.28 Application of subpart. All provisions of the state lodging tax statutes
with respect to payment, assessment, and collection of the state lodging tax, making of reports
and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation
of rules and regulations with respect to the state lodging tax; and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart, shall apply to the levied
district tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this subpart, to
the district taxes levied, and to the administration of this...
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45-2-244.106
Section 45-2-244.106 Application of state sales 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, 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 subpart when applied to the tax levied in Section
45-2-244.102 shall apply to the county tax levied under this subpart. 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 subpart 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 subpart...
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45-20-242.26
Section 45-20-242.26 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 the 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 authorized to be levied in
Section 45-20-242.22 shall apply to the county tax levied under this subpart. 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 subpart 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...
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