45-14-242.03
Section 45-14-242.03 Statement of sales and withdrawals. On or before the 20th day of each month after May 18, 2001, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuel made by him or her during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this part, and shall furnish to the county commission such additional information as the county commission may require upon forms to be furnished by the county commission, and at the time of making such report shall pay to the county commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon...
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45-17-90.42
Section 45-17-90.42 Statement of sales and withdrawals. On or before the 20th day of each month after April 11, 2002, every person upon whom the excise tax is levied shall render to the County Commission of Colbert County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him or her or them during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this subpart, and shall furnish to the Colbert County Commission such additional information as the Colbert County Commission may require upon blanks to be formulated and furnished by the Colbert County Commission, and at the time of making such report shall pay to the Colbert County Commission an amount of money equal to the excise tax levied under this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.42.htm - 1K - Match Info - Similar pages
45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31 shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected shall be distributed to the duly recognized volunteer fire departments or rescue squads, or both, in the unincorporated areas of the county. Only volunteer fire departments properly certified by the Alabama Forestry Commission and members of the Escambia County Volunteer Fire Departments Association shall be eligible to receive the proceeds and use them as follows: a. Each eligible department shall receive an equal portion of the proceeds. Each department in the Escambia County Volunteer Fire Departments Association shall send one voting delegate to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote on whether the member departments shall provide financial support...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.33.htm - 3K - Match Info - Similar pages
45-36-243.02
Section 45-36-243.02 Statement of sales and withdrawals. On or before the 20th day of each month after any tax shall have been levied under authority of this part, every person upon whom the excise tax is levied shall render to the County Commission of Jackson County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuel as herein defined made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this part, and shall furnish to the county commission such additional information as such county commission may require upon blanks to be formulated and furnished by the county commission, and at the time of making such report shall pay to the county commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This section shall apply only to Jackson County. (b) As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided for herein, the County Commission of Jackson County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one cent against each dollar of gross sales or gross receipts. 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. (d) The tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply only to Jefferson County. (b) As used in this section, the following words and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual. (3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL. A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company, association, unincorporated organization, or other entity formed to engage in business activity. The term includes an individual engaged in business activity as a sole proprietorship. (c)(1) In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
45-39-92.42
Section 45-39-92.42 Statement of sales and withdrawals. On or before the 20th day of each month after April 11, 2002, 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 made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this subpart, and shall furnish to the Lauderdale County Commission such additional information as the Lauderdale County Commission may require upon blanks to be formulated and furnished by the Lauderdale County Commission, and at the time of making such report shall pay to the Lauderdale County Commission an amount of money equal to the excise tax levied under this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.42.htm - 1K - Match Info - Similar pages
45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax 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 including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions engaged or continuing within the 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.31.htm - 8K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax 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 (including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions) engaged or continuing within the 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,...
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45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to the County Commission of Lowndes County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this part, and shall furnish to the Lowndes County Commission such additional information as the Lowndes County Commission may require upon blanks to be formulated and furnished by the Lowndes County Commission, and at the time of making such report shall pay to the Lowndes County Commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn...
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