Section 45-11-246.02 – Collection of Tax.
Section 45-11-246.02 Collection of tax. The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-170, §4.)
Section 45-11-246.03 – Addition of Tax to Sales Price.
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected […]
Section 45-11-245.04 – Sales Tax to Be Added to Sales Price.
Section 45-11-245.04 Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-245.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]
Section 45-11-245.05 – Collection of Taxes.
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner […]
Section 45-11-245.06 – Enforcement; Taxes a Lien; Special Counsel.
Section 45-11-245.06 Enforcement; taxes a lien; special counsel. The taxes authorized to be levied pursuant to this part 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 part. The taxes, together with any interest and penalties with respect […]
Section 45-11-244.03 – Authorization of Levy of Use Tax.
Section 45-11-244.03 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) On the storage, use, or other consumption in the county of tangible […]
Section 45-11-245.07 – Applicability of State Provisions.
Section 45-11-245.07 Applicability of state provisions. 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, interest after the due date of the state sales tax, penalties for failure to pay the tax, make […]
Section 45-11-244.04 – Sales Tax to Be Added to Sales Price.
Section 45-11-244.04 Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-244.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]
Section 45-11-245.08 – Abatement of Taxes Prohibited.
Section 45-11-245.08 Abatement of taxes prohibited. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40 or otherwise. (Act 2019-92, §9.)
Section 45-11-244.05 – Collection of Taxes.
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner […]