Section 45-1-245.03 – Application of State Statutes.
Section 45-1-245.03 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 adoption of rules with respect to the state lodging tax; and the […]
Section 45-1-245.04 – Cost of Collection.
Section 45-1-245.04 Cost of collection. The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay […]
Section 45-1-245.05 – Disposition of Funds.
Section 45-1-245.05 Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Autauga County General Fund. (Act 2019-211, §6.)
Section 45-1-245.06 – Severability.
Section 45-1-245.06 Severability. The provisions of this part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 2019-211, §7.)
Section 45-1-243.05 – Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time […]
Section 45-1-243.06 – Enforcement of This Subpart; Taxes a Lien.
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized to be imposed by this subpart shall constitute a debt due the 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, […]
Section 45-1-243.07 – Applicability of State Sales and Use Tax Statutes.
Section 45-1-243.07 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 […]
Section 45-1-243.08 – Charge of State Department of Revenue; Disposition of Tax Proceeds.
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of […]
Section 45-1-243.09 – Use of Tax Proceeds.
Section 45-1-243.09 Use of tax proceeds. The proceeds of any taxes authorized to be levied in this subpart shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education, (2) Fifty percent shall be paid over to the […]
Section 45-1-243.10 – Effective Date of Levy.
Section 45-1-243.10 Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. (Act 79-778, p. 1396, §11.)