Section 45-18-243 – Applicability.

Section 45-18-243 Applicability. This part shall only apply to Conecuh County. (Act 98-131, p. 192, §1 to 8 as applicable.)

Section 45-18-243.01 – Relation to State Statutes.

Section 45-18-243.01 Relation to state statutes. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 98-131, p. 192, §2.)

Section 45-18-243.02 – Levy of Tax; Exemptions.

Section 45-18-243.02 Levy of tax; exemptions. (a) The County Commission of Conecuh County may levy, and repeal after the levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts of any business […]

Section 45-18-243.03 – Monthly Report.

Section 45-18-243.03 Monthly report. The tax levied by this part shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with […]

Section 45-18-243.04 – Addition of Tax to Sales Price or Admission Fee.

Section 45-18-243.04 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because […]

Section 45-18-243.05 – Collection of Tax; Enforcement.

Section 45-18-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Conecuh County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. […]

Section 45-18-243.06 – Applicability of Parallel State Provisions.

Section 45-18-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state […]

Section 45-18-243.07 – Charge for Collection; Disposition of Funds.

Section 45-18-243.07 Charge for collection; disposition of funds. The department shall charge Conecuh County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Conecuh County Commission. The charge shall not exceed five percent of the total amount of […]