Section 45-56-230.02 – This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective April 22, 2021. This Is Not in the Current Code Supplement.
Section 45-56-230.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE APRIL 22, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) On or after April 22, 2021, an individual qualifying for election to the office of sheriff in the county or any individual appointed to serve as a […]
Section 45-53-250 – Solid Waste Management.
Section 45-53-250 Solid waste management. (a) This section shall be deemed supplemental to the general laws of this state regarding local plans for the proper management of solid wastes generated within Perry County, including municipalities located in Perry County. (b)(1) For the purposes of this section, each municipal government within Perry County shall have jurisdiction […]
Section 45-53-245.01 – Levy of Tax; Exemptions.
Section 45-53-245.01 Levy of tax; exemptions. (a) Upon the adoption of a resolution imposing a sales and use tax, the county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) per dollar privilege license tax […]
Section 45-53-245.02 – Monthly Report.
Section 45-53-245.02 Monthly report. (a) 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 taxes are paid. On or prior to the due dates of the tax herein levied each person subject to the […]
Section 45-53-245.03 – Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.03 Addition of tax to sales price or admission fee. Each person engaging or continuing within Perry County in a business subject to the tax levied in Section 45-53-245.01, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by […]
Section 45-53-245.04 – Collection of Tax; Enforcement.
Section 45-53-245.04 Collection of tax; enforcement. (a) The tax imposed by this subpart shall constitute a debt due Perry County and may be collected as provided by law. The tax, 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 […]
Section 45-53-245.05 – Application of State Statutes.
Section 45-53-245.05 Application of state statutes. All provisions of the state sales and use 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 adoption of rules and regulations with respect to […]
Section 45-53-246 – Levy of Tax.
Section 45-53-246 Levy of tax. (a) The Perry County commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Perry County a county privilege, license, or excise tax up to the following amount: Up to four cents ($0.04) for each package of […]
Section 45-53-245.06 – Charge for Collection; Disposition of Funds.
Section 45-53-245.06 Charge for collection; disposition of funds. (a) The state Department of revenue shall charge Perry County for collecting the special county tax levied under this subpart such amount or percent-age of total collections as may be agreed upon by the Revenue Commissioner and the county commission, but such charge shall not, in any […]
Section 45-53-246.01 – Tax to Be Added to Sales Price of Tobacco Products; Enforcement.
Section 45-53-246.01 Tax to be added to sales price of tobacco products; enforcement. (a) Upon May 11, 1989, the county commission may levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Perry County any cigarettes and shall add the amount of the license […]