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 45-10-244.35 – Enforcement; Civil Suit; Taxes a Lien.
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee 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 […]
Section 45-10-244.36 – Applicability of State Sales Tax Statutes.
Section 45-10-244.36 Applicability of state sales tax statutes. All provisions of the state sales 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 promulgation of the rules and regulations with respect […]
Section 45-10-244.37 – Charge of State Department of Revenue; Disposition of Tax Proceeds.
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge […]
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.)