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 45-1-245 – Levy of Tax.
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or […]
Section 45-1-245.01 – Exemptions.
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales […]
Section 45-1-245.02 – Monthly Report; Recordkeeping; Penalties.
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every […]