Section 45-10-244.07 – Applicability of State Sales and Use Tax Statutes.
Section 45-10-244.07 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 45-10-244.08 – Charge of State Department of Revenue: Its Disposition of Tax Proceeds.
Section 45-10-244.08 Charge of State Department of Revenue: its 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 […]
Section 45-10-244.09 – Use of Tax Proceeds.
Section 45-10-244.09 Use of tax proceeds. The proceeds of any taxes herein authorized to be levied shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent of the proceeds shall be paid over to the county board of education. (2) The remaining fifty percent of the proceeds […]
Section 45-10-244.10 – Effective Date of Levy.
Section 45-10-244.10 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 79-787, p. 1428, §11.)
Section 45-10-244.30 – Applicability.
Section 45-10-244.30 Applicability. The provisions of this subpart shall only apply to Cherokee County. (Act 85-625, p. 952, §1.)
Section 45-10-244.31 – Definitions.
Section 45-10-244.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, […]
Section 45-10-244.32 – Authorization of Levy of Tax.
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama. There are exempted, however, from the provisions of this section and from the computation of the […]
Section 45-10-244.33 – Payment of Taxers Herein Levied; Reports by Taxpayers.
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid […]
Section 45-10-244.34 – Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount […]
Section 45-10-244 – Definitions.
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) “County” means Cherokee County in the State of Alabama. (2) “Commissioner” means the Commissioner of Revenue of the state. (3) “State Department of Revenue” […]