Section 45-14-242 – Applicability.
Section 45-14-242 Applicability. This part applies to Clay County. (Act 2001-569, p. 1144, §1.)
Section 45-14-242.01 – Definitions.
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any […]
Section 45-14-242.02 – Levy and Payment of Tax.
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county at a rate not to exceed two cents ($.02) per […]
Section 45-14-242.03 – Statement of Sales and Withdrawals.
Section 45-14-242.03 Statement of sales and withdrawals. On or before the 20th day of each month after May 18, 2001, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and […]
Section 45-14-242.04 – Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs. It shall be the duty of the county commission to enforce the collection of any tax levied under the authority of this part, and it shall have the right, through its officers or its agents to examine the books, reports, and accounts of […]
Section 45-14-242.05 – Failure to Report; Delinquency.
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty of 25 percent, and if in the opinion […]
Section 45-14-242.06 – Actual Payment Deemed a Credit Against Amount Due.
Section 45-14-242.06 Actual payment deemed a credit against amount due. The acceptance of any amount paid for any excise tax imposed pursuant to this part shall not preclude the collection of the amount actually due. The amount actually paid shall constitute a credit against the amount actually due. (Act 2001-569, p. 1144, §7.)
Section 45-14-242.07 – Violations.
Section 45-14-242.07 Violations. Any distributor, storer, or dealer who violates this part, or fails to comply with any rule or regulation promulgated, may be restrained, and proper prosecution instituted in the name of the county by the county attorney or the Attorney General of the State of Alabama, or by such counsel as the county […]
Section 45-14-242.08 – County Special Road and Bridge Fund.
Section 45-14-242.08 County Special Road and Bridge Fund. The proceeds of any tax imposed under authority of this part shall be paid into the County Special Road and Bridge Fund. (Act 2001-569, p. 1144, §9.)