Section 45-1-243.01 – Authorization of Levy of Sales Tax.
Section 45-1-243.01 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 […]
Section 45-1-243.02 – Authorization of Levy of Use Tax.
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on […]
Section 45-1-243.03 – Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in […]
Section 45-1-243.04 – Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-1-243.04 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-1-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the […]
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.)